I said in my post about the Lind L Tailor incident that I had a whole other post to make about whether Lind L Tailor was really a death row inmate, so okay, grab a seat and let's have a look at that. Because this bugs me a lot. (Massive credit for this analysis goes to @koilungfish who instantly went "there's something wrong there" on seeing that scene and figured out a bunch of the following with me!)
First of all let us have a look at this man. Here he is, in his original manga form:
If that's the name he was born with, it seems likely to me that he's American - "Lind L Tailor" is an English-sounding name, but as far as I'm aware, it's only the USA of the anglophone nations where it's much of a done thing to have a middle initial that doesn't actually stand for a longer name. It's not that common as far as I know even there, and for that middle initial to be specifically an L is going to be less common still. As for his appearance: he looks fairly young, he appears to be quite conventionally handsome, and he has feathery, styled black hair (unless it's a wig). He scrubs up presentably in a suit, and can apparently act and read an autocue or recite a memorised script well enough to convincingly pass as a world-famous detective making a high-stakes presentation, which is a level of public performance that does take some practice. Especially when you're being asked to do it fully live and error-free without even a transmission delay - which we know there wasn't, because Light counted forty after writing the name and Tailor dropped dead right on cue.
And he actually does kinda look like the real L might potentially look if you dragged him through six hours of hairdressing, costume and makeup, strapped him into a back brace, and glued his feet to the floor in front of his chair. Certainly if you only knew L from, say, a brief verbal description, it's probably enough of a resemblance to be convincing. Tailor makes a believable, camera-ready surrogate L, and he has a real name that makes him even more plausible in the role (and we know it is his real name since Light kills him with it, likewise we know his face can't be too heavily disguised with makeup or prosthetics.)
So the point here is, that is a very specific combination of traits to find in one death row prisoner, even if you were at liberty to comb every death row in the USA or indeed the world to find someone who fitted the bill. But we're told that this is a prisoner who was allegedly arrested in total secrecy, tried in a closed trial, sentenced to death for an unspecified crime with no media coverage and scheduled to die today... and when this broadcast is made, Kira has only existed for one week. It beggars, or indeed buggers, belief that L or any country working with him could have tracked down a criminal who looks kinda like L, has a suitable name, has done something bad enough to hang for, and then caught him arrested him tried him sentenced him and trained him to perform that well on camera, all in the space of less than seven days. Also you'd have to get his cooperation to actually do it, which might or might not be easy depending on his feelings and personal history etc. There is no way Lind L Tailor, if he's genuinely a criminal, could have been ethically caught to order specifically for this broadcast. No legitimate justice system can operate that fast or would sentence a man to die within that short a timeframe (right of appeal anyone?)
But if he was already caught and in storage somewhere before the need for him arose, then who the hell was he and why was he captured in such secrecy? It seems possible he really was a criminal of some kind at least, because L seems to differentiate himself from Tailor in this regard in his internal monologue, where he has no possible reason to lie:
Now. Remember what we know L does with criminals he's caught. Remember Aiber and Wedy, who are also said to have been kept out of the newspapers. Remember the throwaway mention when they're introduced that L has others like them.
I think Lind L Tailor was one of L's retained previous targets. Maybe he'd even worked as L's body double on other cases before, because he could sure as hell do a convincing job of it.
Hand to god, I think L put one of his own people up as a sacrifice to Kira and nobody on the taskforce, including Light, ever realised.