Disclaimer: not mine and no profit is being made.
We're similar you and I, but what differences there are between us are vital. You knew as well as I did that the way you described Kira fitted both me and yourself. I knew as well as you did that you were Kira. Oh you played your part well as I did mine, but from the moment I saw you I suspected it was you. I like being right, and I would have felt desperately cheated had you not been Kira.
I did as you did, mixed the truth in with the lies, you were my friend, not my first friend, but my only living one. When I first met you, I knew that it was you. I had no doubt left, but still no proof that was absolutely condemning. You'd felt something too, I know you must have to accept that that I was L so easily. My friend the mass murderer, we could have been best friends if I, by some miracle had turned out to be wrong. You were my Light-kun, my Kira-kun, my dear murderer.
One difference between us, was that had you begged me for my name during one of those long nights, I could never have refused it to you. This is my fault; I could not let someone else have you. You were my adversary, my Kira-kun, and now you really are my dear murderer. Dying takes so long and right now I just some peace, some quiet, perhaps some cake, and my Kira-kun, but you're right here with me, aren't you my dear murderer?