The main problem with this movie IMHO is that it follows the first two Death Note films, so if you've seen them, you really have to view this as at least a semi-sequel. If you haven't seen them, you'll be slightly lost. I think L's character works best in a supporting role.
I agree. Most of the limited humor in the movie relies on a familiarity with L as a character from the previous Death Note films. I wouldn't go so far as to say its a sequel though. Its more of a spin-off. I enjoyed it.
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