Just to make sure I understand everything - the idea is to make a light using light mtl that will glow (illuminate scene), but will appear as, for example, black sphere?
I didn't find a good way to do it. It looks like what we see directly is actually the GI component of the light material.
A silly workaround is to disable light's "visible directly" option (in reflections/refractions too if needed), duplicated it, assign black material to the duplicate, and exclude the duplicate from light's influence.