Better Than Canon: There are a number of people who prefer the light novel to the movie, due to being closer in spirit to the rest of the Death Note series, as well as having more creative set pieces, returning characters, and keeping certain plot lines closer to the chest, such as keeping Kujo's true allegiance a secret for longer, or not revealing up front if L really burned the Death Notes.
Light isn't even alive in this universe, and there is still plenty of fodder for shippers, starting with the way he wears Light's watch in "rememberance," strengthened by the quote "Light, it hurts... My heart-", and ending with his offering at Light's altar.
And also with Hideaki Suruga, L and Maki disguise themselves as a woman and young boy to get passed some other FBI agents and L continually makes Suruga feel uncomfortable, calling him honey, winking at him, and otherwise coming off suggestively.
Moral Event Horizon: The members of Blue Ship (minus K because this happened before she joined the group) crossed it when they slaughtered a village full of people with a virus just to decrease the surplus population, believing that too many people in the world would destroy the environment.
"I will call you Near. Because you will always be near to those who need you."
Tear Jerker: Maki's stuffed bear being returned to her at the end.
Recording of Maki's Mom: Welcome home Maki. Did you have a good day? Maki: I had a good five days.
Recording of L: Welcome home Maki. Please have a good day tomorrow, too.
Maki: ...And the same to you, L.
The Woobie: L, Maki, and Near. Could even count as the Freudian Trio. L only has 23 days to live, Maki witnessed her father being killed, and Near just barely managed to survive bioterrorist attack in the village he once lived in.