Palpatine is often involved. Since he is a master manipulator in the Star Wars universe, he could be the one who subtly guides Windu towards the dark side. He might offer false promises or twist Windu's sense of justice to make him question the Jedi way.
One possible plotline could be Windu's internal struggle as he is gradually lured to the dark side. Maybe he starts to question the Jedi Code more and more as he experiences certain events or is influenced by a powerful dark side figure.
It could be a new, powerful dark side user created specifically for the fanfiction. This character might have a vendetta against the Skywalker family and sees turning Leia as a way to get revenge on Luke and Anakin. They could use Leia's insecurities and her desire to protect her loved ones against her.
One possible plotline could be that after facing great losses and betrayals, Leia starts to question the light side's values. Maybe the death of a close friend or the destruction of something she holds dear makes her vulnerable to the temptations of the dark side. She might then begin to explore the power that the dark side offers as a means to gain control and revenge.
The Emperor or some other powerful Sith lords would likely be involved. They would see Luke as a great prize to turn to the dark side and would use all their cunning and power to manipulate him. Yoda's spirit could also be present, trying to guide Luke from beyond the grave but perhaps being unable to prevent his fall. Han Solo might also play a role, either trying to rescue Luke or being a victim of Luke's new dark side - influenced actions.
In some fanfictions, Luke might fall to the dark side after being betrayed by his closest friends. For example, if he discovers that they have been hiding important information from him that he thinks could have saved lives. This sense of betrayal could push him towards the dark side as he feels abandoned by the light. Also, a powerful dark side user could use mind control techniques on Luke, slowly turning him over time.
In some rey falls to the dark side fanfiction, her turn could be due to a sense of betrayal. If she discovers some dark secrets about the Jedi Order or the Resistance, she might feel that the dark side is the only way to get true justice. For instance, if she finds out that the Jedi had some hidden, unethical practices in the past. Then she starts to embrace the dark side teachings and uses her powers in a more aggressive and self - serving way.
One main factor could be the influence of a powerful dark side figure. Such a figure might manipulate Luke's emotions, like his fear or anger. Maybe they prey on his insecurities about his abilities or his place in the galaxy.
Obviously, Rey is the central character as the story is about her fall to the dark side. Kylo Ren might also be a key figure. He could be either a catalyst for her fall, perhaps by tempting her with the power of the dark side, or he could be someone who tries to bring her back later on. Finn and Poe are also likely to be involved. They would probably be the ones trying to save Rey from the clutches of the dark side.
Well, obviously Luke himself is a key character. He is the one who is falling to the dark side, so his actions, thoughts, and decisions are central to the story.