The prospect of a Watari/Muraki pairing is only possible if the following points are regarded:

Watari is not a repressed, self-loathing, suicidal scientist

Tatsumi does not hate Watari's guts and treat him like a. shit, or b. a submissively masochistic sex slave.

Watari would not be moaning Muraki's name at the mere touch of the silver-haired serial killer. ( he's not that easy)

Watari is not capable of allowing himself to be raped

Muraki and Watari obviously have a common interest in science.

Watari is not into BDSM. ( no knife-sex, especially w/ Tatsumi)

Watari is fully considerate of Hisoka and Tsuzuki's past with Muraki

Watari's biggest concern is protecting his friends from harm

They both like tea.

Muraki would not give up Tsuzuki for Watari

Watari does not secretly lust after Muraki

Watari is not into Oriya

Tsuzuki, Hisoka, and Tatsumi cannot know about it

The Gushoshin are not flying turkeys

Kondo has no idea either

The relationship is not all about kinky serial-killer/doctor-mad-scientist-sex (that's for one-shots, people)

Watari would not give up Tatsumi for Muraki

Muraki's eye stays in it's socket

The author shall not leave vague or nonexistent reasons for a hospitalized Watari

The author remembers that Shinigami have remarkable and instantaneous healing powers

Watari does not cry like a girl

Watari and/ or Muraki do/does not do drag