Light was framed. Souichiro killed L.
- The real L is revealed to be alive in Ask the Cast and Crew #3 but then Light shoots him soon afterwards. With a gun. Light Doesn't Like Guns — understable given that his own father once held a gun to his head and pretended to execute him. His dad, however is a Gun Nut and has been shown to have the ability to possess other people's bodies. He's also a Heteronormative Crusader giving him the motive for why he would kill L. He's trying to "cure" Light of his homosexuality from beyond the grave.
Step 3 is "seduce L" or if not Light wanted it to be.
- Yeah, "Seduce L" was Step 3 of another plan but then after losing L, Light always gets hung up on "what's step 3"? Perhaps it's out of the trauma of losing L...
The reason Souichiro refused to kill Light when Light begged him to kill him wasn't out of mercy but because Souichiro still needed him for the Evil Plan.
- On his deathbed Souichiro calls Light a disgrace, asks him Why Couldn't You Be Different?, and says he always hated him for being gay, and it's later revealed that Light is a Half-Human Hybrid, his father is a Shinigami but Light hasn't inherited any of the cool Shinigami powers, and he's a White Sheep being a Knight Templar Noble Demon type villain while his father is a monster. You can bet that's why Light was chosen to be The Scapegoat for the Shinigami in the first place.
Naomi is actually a hermaphrodite.
- Well (s)he has a very busty bod but hir voice is very masculine...
Near was a Shinigami plant at Wammy's House.
- And he subtly manipulated L into danger when the Shinigami decided He Knows Too Much.
Light isn't dead. He's only mostly dead.
- The notebook only works on humans and since Souichiro was revealed to be a Shinigami that makes Light a Half-Human Hybrid. So when the Shinigami killed Light with the notebook it merely killed off his human side and he became a full Shinigami himself and if he remembers his past life he'll probably become a Hunter of His Own Kind and that would make a totally awesome sequel.
Raye and Naomi are Time Lords.
- It had to be said.