This all depends on whether you've read the manga in my opinion. I'm unsure, though there are loads of comments from believers that the shinigami that Ryuk talks to in the director's cut is Light. The manga says that once he dies, Light would go to MU, though there is no mention of this in the anime. Your thoughts...?
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Watch Death Note: Director's Cut Dunno how long this link will last so if you have alternate working links you can post those too I guess >.< sorry if this doesn't work >.<