Death Note: Kira's Revival

Explanation

L finally entered the new SPK building along with Matsuda and the others. 

'Welcome to the New SPK, L, the greatest detective in the world!' Near said. 'Okay but first explain me what is even happening.' L told. 'Straight to business, huh?' Near asked 'Okay then...'

Watari and Roger saw each other and quickly hugged each other. They were great friends and had seen each other after such a long time! 

'After you died Light Yagami became the Second L.' Near began 'He got a few new followers who were just as clever as him... The most intelligent follower being X-Kira. He was unstoppable that time and because you weren't able to catch him as Kira with enough evidence, nobody suspected him... Except for me. I challenged him to a Warehouse showdown and that is where he messed up... He got defeated there, thanks to one of my plans and the hard work of Gevanni and also... Mello... I and Mello did something which YOU, L, could NOT do! Anyways, after that, he was found dead... Kira was dead... Until now. Mysterious killing via heart attacks started once again! Criminals were dying mysteriously once again! The New Kira destroyed the Wammy House and also destroyed many members of the SPN! A Shinigami-san named Ryuk came here and told me that the New Kira was none other than Light Yagami! He is now... A Shinigami! He is a literal God now... We must stop him!'

Watari and L were devastated to hear that the Wammy House had been destroyed and that Kira was now a  literal God!

'Okay...' L said 'But how did you resurrect me and Watari? We were dead... We were killed by a Death Note! It is very unusual for us to get revived even after getting killed by the Death Note!' 

'No!' Near said 'It isn't unusual with the help of the Death Eraser! Shinigami-san gave me this eraser... If you erase someone's name in the Death Note with this, they get revived back to life! And they get revived back in the same place they died in...' 

'It's a good thing you revived me back.' L said 'Now... I can defeat Kira. I can defeat Light Yagami.' 

'Yes, but we must be patient and we must play on the defense!' Near said 'Try to win the war, not the battle...' L smiled. 'That's true...' he said 'We mustn't hurry.'

Suddenly he narrowed his eyes. 'Matsuda.' he said. 'Yes?' Matsuda asked. 'What happened to that purple haired Shinigami after I died?' L asked. 

'He disappeared!' Matsuda answered. L narrowed his eyes even more. 'He disappeared after killing me...' he thought 'What can that mean?' Suddenly he looked at Near. 'Did you ask that Shinigami how to kill another Shinigami?' he asked. 'No.' Near answered 'I thought he might be too afraid to reveal that since he is a Shinigami himself... Forcing him may have had resulted in my death... I would not want to anger a God of Death!' 'Hmmm...' L murmured. He started thinking about how a Shinigami could be killed.... 'That Shinigami... died... after killing me...' he thought 'Hmmm... Very interesting...'