It doesn't matter very much what the material is, as long as it doesn't reflect much light, couples the resulting heat effectively to the circulating air, and doesn't stink up the house.
Clean new carpet should be fine. Aluminum painted flat black should be fine. Copper painted flat black should be fine. Lots of other stuff would be fine, too.
Just remember that it's going to get really hot. So you want something that doesn't melt easily. And it's going to have room air past it, so it should smell nice and be easy to clean the dust out. And it shouldn't imped the airflow too much, or you'll need a fan, or a bigger fan, rather than depending on convection or a small fan.
Folding things so they present the edges of deep cleats (like fan-folding), rather than a flat surface, to the incoming light, drastically reduces reflections if the paint isn't really, really black. Specular reflections have to bounce back-and-forth a bunch of times, with a high percentage absorbed on each bounce, before they make their way back out. (This is why black velvet is SO black, and colored velvet is SO strongly colored.) But if your paint is already absorbing, say 95+% of the incident light above the near-infrared cutoff of the cover glass, you can get more benefit by making it 6% bigger in one direction than you'll get from all the cleating in the world - and all the extra material that requires. (A little cleating parallel to the air flow may improve the coupling of heat from the absorber to the air.)