*nod* L in a rumpled pin-striped suit, scuffed shoes and a slightly bent fedora, slinking into the police force and offering to help with this unbeatable case.

Yeah, I'm not sure how to translate Kira into the gangster universe. Maybe he's a cop who's running an assassination mob on the side... But Light being an undercover cop would work too. Both, perhaps. And yes, this will not happen without the snazzy suits. And the awesome hats.

So do I. Light pulls out a gun...and L kicks him in the face.

S