The first half of the episode is a recap from L about the events. The second half shows the Kira Task Force discussing what to do now that L is dead. They see in the newspaper that Watari was actually a rich inventor named Quillsh Wammy who founded orphanages. They suggest having Light as the new L. Light decides to rent an apartment, and asks Misa to move in with him. Later, on a rooftop overlooking the city, Light reassures Ryuk that his entertainment is not over as he can now begin to create his new world.
Five years pass, and Light kills all those connected to the Yotsuba case, and after graduating college, officially joins the Task Force as the new L. Kira has become a global force that some governments are now accepting in place of judicial law.
Meanwhile, L's computer monitor has automatically sent a timed message to a place called Wammy's House, with the simple statement "L is dead."
This episode provides examples of:
- Antagonist in Mourning: Light seems very despondent now that L is dead. He even goes so far as to hallucinate L sitting next to him, speaking to him.
- Back for the Dead: The Yotsuba board members, trying to atone for the past, are brutally murdered by Light.
- The con-man and the thief who worked closely with L and the team are just as viciously killed.
- Dull Eyes of Unhappiness: Light
- Evil Overlooker: Light stands on the roof of taskforce headquarters with Ryuk, overlooking his "New World."
- Hired to Hunt Yourself: Light is made the new L.
- Hollywood Hacking: Light deletes most of L's findings on the Kira case.
- Kick the Dog: Light's callous murders of the Yotsuba group, Wedy and Aiber all count. Aiber in particular, as Light kills him right in front of his own son.
- Morality Chain: Now that he's regained his memories and L is dead there is NOTHING holding Light back now and so he throws himself into his "work" like never before.
- Posthumous Character: L
- Recap Episode: The first half.
- Thanatos Gambit: L had a deadman's switch set up to inform Wammy's House in the event of his death. Also L had previously suggested that in the event of his death Light be made the new L.
- Time Skip: Five years.
- Victory Is Boring: Light just doesn't know what to do with himself now that L is dead. There's no more challenging mind games to intrigue him and it's back to taking out the trash.
