First time posting my own thought. My idea is that when Jacob says they are coming, he is talking about the whispers, which we have now found out are the people on the island that are not able to leave yet. The people that are coming I first thought were widmores crew. But now i seem to think that this refers to the ghosts on the island that will come together to either try to corrupt MIB or Jacob's plan. I feel that we will see a battle with the people that are the whispers. These are the people that are coming. I thought the reveal of what the whispers were was kind of weak. But if they all come back to fight for the right side then it will be totally worth it. Michael, Anna Lucia, Libby, Boone, Eko, Juliet...etc... This.would be a great battle.
Also, as for Walt... I still can't figure out how he was there to talk to John in the pit while he was off the island and not dead. MIB could not take his form. So what was that? Is walt already dead and maybe one of the ghost whisperers? Whatever his purpose was, that is the one thing i really hope is revealed. as well as this whole third entity thing I keep reading. I find it hard to believe that there are really 2 MIB. One from the 70's and one from time travel. However, I would love to see all the ones dead on the island come back to fight. That would make the whispers perfect.
And I also think that Jack died at the end of the last episode and will now be claimed by the MIB. The words, "your with me now" just made it seem that way.