Herschel/PACS observations of 29 local (Ultra-)Luminous Infrared Galaxies, including both starburst and AGN-dominated sources as diagnosed in the mid-infrared/optical, show that the equivalent width of the absorbing OH 65 um Pi_{3/2} J=9/2-7/2 line (W_{eq}(OH65)) with lower level energy E_{low}~300 K, is anticorrelated with the [C ii]158 um line to far-infrared luminosity ratio, and correlated with the far-infrared luminosity per unit gas mass and with the 60-to-100 um far-infrared color. While all sources are in the active L_{IR}/M_{H2}>50 Lsun/Msun mode as derived from previous CO line studies, the OH65 absorption shows a bimodal distribution with a discontinuity at L_{FIR}/M_{H2}~100 Lsun/Msun. In the most buried sources, OH65 probes material partially responsible for the silicate 9.7 um absorption. Combined with observations of the OH 71 um Pi_{1/2} J=7/2-5/2 doublet (E_{low}~415 K), radiative transfer models characterized by the equivalent dust temperature, Tdust, and the continuum optical depth at 100 um, tau_{100}, indicate that strong [C ii]158 um deficits are associated with far-IR thick (tau_{100}>~0.7, N_{H}>~10^{24} cm^{-2}), warm (Tdust>~60 K) structures where the OH 65 um absorption is produced, most likely in circumnuclear disks/tori/cocoons. With their high L_{FIR}/M_{H2} ratios and columns, the presence of these structures is expected to give rise to strong [C ii] deficits. W_{eq}(OH65) probes the fraction of infrared luminosity arising from these compact/warm environments, which is >~30-50% in sources with high W_{eq}({OH65}). Sources with high W_{eq}({OH65}) have surface densities of both L_{IR} and M_{H2} higher than inferred from the half-light (CO or UV/optical) radius, tracing coherent structures that represent the most buried/active stage of (circum)nuclear starburst-AGN co-evolution.