Now, then; I suppose you may have noticed this, too. When going through Day After, which of course we'll get to eventually in our translation, I came across this frame (thank you, AngelVirtues, for providing the images) -

To those who haven't come to recognize certain Japanese characters by now, here Light is crying out, "Ryuzaki.......Ryuzaki............Ryuzaki!!"

And this is followed by -

...the simultaneous orgasm.

I could be wrong, but I'm under the impression this is the first - and only - time that L comes in the game.