Death Note

[Yukimura]

L fans will always believed L made the final step to solve the case which proves he was smart enough to uncover Lights true intentions, Light fans will say that well... he killed L thus he won

I'm not so sure that L fans have anything to celebrate. L seemed to know he was dead, but all he seemed to have on the table was his plan to test the not writing in the Death Note for 13 days kills you rule. While proving this wrong would cast suspicion back on Light it wouldn't have proven anything other than Light could have been Kira. So far that's all L has been able to show, that there wouldn't be any contradictions if Light was Kira.

We know that he believed that Light was Kira more or less from the time he caught Misa, but what he never managed to do was prove that Light was Kira with hard evidence. I see that as a failure on his part, albeit understandable since he was pretty much playing a rigged game. He had to prove that Light was Kira and Light only had to play defense and show he didn't have to be Kira for the facts to fit. Light out lasted him and managed to work in a gambit that killed him, which I see as a victory for him. However, had L and Light's roles been reversed I think L would have managed to kill Light, because of the nature of the situations they were both in. If L is dead (I probably won't believe it until the last episode ends) then it just shows that being Kira beats beats the one who searches for Kira if both sides play nearly perfect games.