For people who are unfamiliar with the term "Death Notes", it refers to supernatural books featured in an Anime called "Death Note" that grants its users the ability to kill anyone by simply writing their names on it while picturing their face. Users of the Death Note go to neither heaven nor hell after death.
If you use the Death Note, you could kill anyone you want by writing their name on it and no one would ever know that you're responsible for their deaths or prove that you were present during their deaths thus would have no idea of your involvement in their deaths.
Haha I loved that movie series. And L! Favorite character right there :] It did give me nightmares though, like if such a thing really existed. If it did, I would never use it. In fact, if I had it in my possession, I would burn it. Hopefully the shinigami would be ok with that... Seriously, that thing would freak me out. XD