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Ryuuga Hideki is Ide
Apparently, Ide's surname, is, in fact, Hideki. Isn't that a rather odd piece of happenstance? My theory is that Ryuuga Hideki doesn't actually exist - it's Ide impersonating an idol as part of some kind of case, a deception which he continued after he would have normally ended it in order to get closer to Misa. Ryuuga's face, not Ide's, is in fact the real one. The reason Ide mistrusts L is part of a long-standing rivalry between the two - that's why L called himself Hideki when he met Light, in order to trick Light into killing Ide. Ide came onto the task force in the end because he was so fed up of having to deal with Misa that even working with L would be preferable.
  • Well, right, but Hideki is a first name, not a surname, on both cases. Ryuuga and Ide are their surnames. Which actually makes a bit more sense — the way they had of dealing with fake names on the investigation team was changing their surnames around, that's why L calls Light by his first name and not "Yagami-kun" anymore.

Matsuda really liked Light
Yes, that way. The last chapter provides the strongest evidence for this.
  • The drooling over his sister was just displacement.
  • "Your reason is not actually reasoning but...desire." Dude, this part probably makes it canon.

The entire series fell into place exactly as planned...by Matsuda
No, this makes no sense whatsoever. But wouldn't it be so freaking cool?
  • You wouldn't happen to know a guy on deviantART named Derrot, would you?
  • This can work... Light did say in the manga that he'd met Matsuda at dinner once before... Matsuda could have been the first one to get Ryuk's note. He convinced Ryuk to drop it outside Light's school. Knowing that Light was like-minded when it came to justice from meeting him and hearing about him from Soichiro, he predicted that Light would kill criminals with the Death Note. However, he realized that Light planned on killing him, so he arranged for Mello to abduct Takada, leading to Light's exposure and giving him an opportunity to eliminate Light without being arrested. He himself had a scrap of the note taped to himself at all times, and he managed to retrieve several pages from the notebook so that he could continue killing not long after the series ended, starting with Near and the SPK, whose names he knew thanks to Mikami.
  • It makes sense. Matsuda had his own struggles with morality and alikeness to Light, so he decided that Light should carry his actions out with Matsuda not getting blamed. Matsuda was happy with how Light had recreated the world, and he wanted to go on to be the god of the new world and killed off Light to get his position as the leader.

The series was actually a hallucination/desperate escapist dream by collegestudent!Matsuda.
Think about it. Matsuda is a young college student, interested in law and detective work and studying for it at a Tokyo college. L is an extremely intelligent young man at the college who Matsuda is baffled yet intrigued by. Light is a popular boy who is similarly intelligent as well, with flocks of girls at his feet. Matsuda is becoming intolerant of the world in general. As such, he begins clinging to escapism as a means to escape the disappointing world around him, being fueled by self-doubt and stress. His 'Death Note' mental universe becomes more real and eventually he becomes entranced by the 'dream'. He also becomes significantly more conflicted about issues and becomes more attached to L and Light. All the events in Death Note had somewhat pertinence to Matsuda's life- L's death was a manifestation of Matsuda's fear that the only seemingly sane person in his life would die, and it was partially Matsuda's fault to boot. Light's death was more of a guilt-trip for Matsuda, as a manifestation of his self-doubt about his detective skills and as a partial guilt-trip for L's Death Note death (Matsuda feels as if L died because of his lack of detective work and common sense). College!Matsuda slowly becomes more and more antisocial, conflicted and over all scared. The tension only mounts more when, in a law class, they get into a debate about what justice really is. Of course, L and Light have conflicting views. This causes Matsuda to question his very morals. Do I hear yays or nays?
  • You didn't mention Soichiro at all. I'm going to have to go with "nay".
    • Perhaps Soichiro was one of Matsuda's professors, most likely for a criminal justice class. And of course, he still happens to be Light's father.

Mogi was working for Near or L from the very beginning.
As improbable (and awesome) as Matsuda running the show, yes, but his dedication to behind-the-scenes work certainly opens up the possibility that, say, Mogi was a former acquaintance of L's, similar to Naomi Misora, and would thus have connections that expedited L's initial movements in the Kira investigation. If his influence wasn't THAT good, then he'd at least have known of the true purpose of Wammy's House and found a way to contact Roger in secret after LADIES NIGHT, confirming the notification from the inactivity timer on L and Watari's computers. Either way, he would eventually set up his capture by the SPK to leak the more Light-centric information on the case.

Mogi has PDD-NOS.
Which could explain his discomfort in showing emotions and his hesitancy to interact with others.

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