In 2nd ending we have these two extremely quick shots of Light's eye and, looking closely, it's reflecting something: the first one are Ryuk's legs.
Because of this it always seemed to me it was all about Light's death foreshadowing, as he died crawling and holding him by his legs. Then we have the second shot, in which we can see kind of two hands holding something:
Now, as I thought these two shots were a glimpse of Light's death, it was perfectly normal for me seeing it as Near's hands with the notebook, like this:
But recently I had a revelation and finally saw it just as it really is. NO, those aren’t Near’s hands nor the death note, but L's hands on his knees:
Feel a bit dumb for not realizing in all these years ^^u
That's it. In second ending, which is a total rendition to second arc and post-L's death DN, L appears as one of the two things Light can't forget nor ignore: that Ryuk will be the one who kills him someday, and that L's the only person he came to respect as an equal.
