I think there's a place for Good and Evil as cosmic forces, but one annoying effect of that is that it tends to guide player RP decisions. Once an Evil npc or faction as been identified, what the PCs choose to do is automatically constrained. One could argue that such constraints are good, especially for new players, but I feel it does potentially close down ways that players engage with the world.
Yep, I know I've mentioned this a few times across a few threads perhaps (or maybe it just is this one) but if there is a cosmic Evil, and Evil is truly only the nasty stuff that (most) anyone can objectively say is bad for the general person to either engage in, or promote, then to thwart or kill an Evil entity, will (most) always be an act that is justified, and it removes agency in a way.
I was thinking of a possible poll, but I'm not sure if its too many variables to get any meaningful data, regarding Alignment as a Cosmic Force, Evil Gods, and (or course) PC options and how they all interact.
The Great Wheel for example, exists on the basis that Alignment is a Cosmic Force. The Planes are based upon it being such, OR the Gods created the Planes to mirror it, OR the Gods themselves are bound by this Alignment as Cosmic Force (AaCF). Depending on how one belives those things to exist, it then trickles in the Prime Material, and thats where we sit now.
Is AaCF a real thing which impacts the Prime Material?
Are the Gods a real thing which impact the Prime Material directly?
Are the beings of the Prime Material AWARE of both of those things and created by them?
If building out a custom setting cosmology I cant think of a more foundational set of questions which will then inform how you use Alignment (and Gods, and Races) throughout the rest of the setting, assuming you wish to touch on those area's at all.