[There are a lot of reasons that L chose that name, and chief among them is because his rival, the person he marked as his intellectual equal just as much as his prime suspect, would immediately recognize it as L's very first calling card to Kira. Mello telling him what he learned from the Shinigami who was more forthcoming than Rem has confirmed something very important, but there's merit to pretending. There's merit to behaving, at least for a little while, like he suspects Light with infuriating tenacity but has still been unable to definitively prove it.

It'll be difficult, but he knows that if he comes out with guns blazing, he could lose his chance to pick apart one of the most devious and fascinating minds he's ever encountered. That, at least, is something that Light owes him, and he doesn't have to be aware he's delivering just yet.

Just because I know you're Kira doesn't mean there aren't more games we can play.]

To me...? What happens to everyone who arrives here the way we did, Light. No one experiences them exactly the same way, but the certainty is that it will happen. You're infected with something that will make you start to sprout teeth, claws, wings, antlers... any number of things you're not used to. It's uncomfortable, embarrassing and degrading for many.

[You'll hate it. I'll love to watch you hate it.]

What was happening with the investigation, Light?

[He knows that Light could well lie about it, if he remembers L's death but doesn't want that information known by the detective. L figures that that truth will come out sooner or later, but he imagines that chances aren't terrible Light doesn't remember his death. Wouldn't he have looked much more shocked when he'd seen L if he'd expected the man to be six feet under?]