Neither one put the finishing touches to either of their goals-Light's being to live and rule over his new world and L's to stop him. Obviously, Light never succeeded since he died in the end, but even before that L only contributed a great deal to Light's demise- the rest of the team and Near shed light (pun intended) on the mystery and brought it to a close. At least they both fell with a strong sense of his own beliefs, if even for one of them the sense looked like denial; it is denial of having been outwitted not that he is in the right in his actions.
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