I'm fascinated by the two children. Nia and Mero (I misread that as 'MIA' and 'Nero' the first time, which makes a sick sort of sense.) By now I'm pretty sure everyone have noticed the two children's stance and helpful colour code (black and white. I could make some comment about symbolism but I'll shut up now). So, Nia (hair, baggy clothes, and the posture) all pretty much screams the L that we have come to know and love. Mero on the other hand remind me of the 'L' that we ever only saw from the back with the confident stance and less wild hair (before he revealed himself to the police). And where am I exactly going with this? I'm going with the hypothesis that there are Two L's.
Yes, two L's. The only thing that makes sense for such a difference in posture between the L before revealing his face, and the L after revealing his identity (the sugar-holic). So, what if they are two of them? Twins, or some form of Super!IntelligentCLones! (At this point in the manga I don't see why clones would be far-fetched.) Work with me here, so, There's COnfident!L and then there's Foot!FetishL, and they can either be Twins or Clones, either way what if the two of them have clones? And these two clones are Nia and Mero! It would explain the similar posture, fashion sense, and the hair. Beside, the two of them have white hair, so, it is either FreakySuper!Clones or Village of the Damned. So yes, Super!IntelligentClones of the Two Ls ^_^
I'm indeed grabbing at straws but it is something to think about.