As a start to an answer, the formula for the temperature of the interior of a black hole is known. In particular:
For small black holes, we study their black body radiation and see so little emission that the temperature is about 1/10,000,000 of a degree above absolute zero. Larger black holes would be even colder because they let less radiation escape. That means black holes are colder than space itself (about 2.7 degrees above absolute zero).
But, the harder question is whether a black hole would transform the ordinary matter, dark matter (if such thing exists), and photons that fall into it into gravitons.
The average density of a black hole, measured as mass divided by volume within the event horizon, is never more than slightly more dense (a few percent or so) than a neutron star which keeps the lion's share of its mass in the form of ordinary matter (i.e. neutrons)1, rather than transforming any substantial share of its mass into gravitons. And, in the absence of better and experimentally validated models of the structure of the interior of a black hole (which may be not just practically, but theoretically impossible), there is no way to test the composition of the interior of a black hole and no really compelling reason for it not to be made of really cold ordinary matter.
One can imagine a black hole composed of a Bose-Einstein condensate, as the two articles cited in the comments to the question do. <PERSON> (2012) argues that a work around to the entropy problem that I identify below can make this possible:
We reformulate the quantum black hole portrait in the language of modern condensed matter physics. We show that black holes can be understood as a graviton Bose-Einstein condensate at the critical point of a quantum phase transition, identical to what has been observed in systems of cold atoms. The <PERSON> modes that become degenerate and nearly gapless at this point are the holographic quantum degrees of freedom responsible for the black hole entropy and the information storage. They have no (semi)classical counterparts and become inaccessible in this limit. These findings indicate a deep connection between the seemingly remote systems and suggest a new quantum foundation of holography. 688
They also open an intriguing possibility of simulating black hole information processing in table-top labs.
But, as far as I know, this article's hypothesis about entropy is not widely accepted. The cited follow up article to <PERSON> (2012), which is <PERSON> (2016), seems to be a bit more carefully reasoned. <PERSON>'s abstract states:
We analyze in detail a previous proposal by <PERSON> and <PERSON> that black holes could be treated as consisting of a Bose-Einstein condensate of gravitons. In order to do so we extend the <PERSON>-Hilbert action with a chemical potential-like term, thus placing ourselves in a grand-canonical ensemble. The form and characteristics of this chemical potential-like piece are discussed in some detail. After this, we proceed to expand the ensuing equations of motion up to second order around the classical Schwarzschild metric so that some non-linear terms in the metric fluctuation are kept. We argue that the resulting equations could be interpreted as the Gross-Pitaevskii equation describing a graviton Bose-Einstein condensate trapped by the black hole gravitational field. Next we search for solutions and, modulo some very plausible assumptions, we find out that the condensate vanishes outside the horizon but is non-zero in its interior. Based on hints from a numerical integration of the equations we formulate an ansatz and eventually find an exact non-trivial solution for a mean-field wave-function describing the graviton Bose-Einstein condensate in the black hole interior. Based on this we can rederive some of the relations involving the number of gravitons N and the black hole characteristics, summarized in its Schwarzschild radius, along the lines suggested by <PERSON> and <PERSON>. These relations are parametrized by a single parameter —a dimensionless chemical potential.
It is less clear in the follow up article that the graviton BEC must be the sole content of the black hole and neither paper addresses any process by which ordinary matter sucked into a black hole is transformed into part of a graviton BEC.
I am not aware of any known process that would convert ordinary matter to gravitons in an ordinary black hole and I am not aware of research that really singles out this possibility. Indeed, a conversion of ordinary matter absorbed by the black hole into gravitons would violate baryon number and lepton number conservation and so this interaction is forbidden in the Standard Model and any reasonably plausible quantum gravity theory that preserves B and L conservation. 688