Matsuda Spinoff

The Man who was Made a Fool by L the Most - Detective Matsuda's Case File (最もLにバカにされた男～松田刑事の事件ﾌｧｲﾙ, motto mo L ni baka ni sareta otoko - matsuda keiji no jiken fairu), alternatively known as Matsuda Spinoff (スピンオフ松田, supin'ofu matsuda), is a short film that's part of the Death Note live-action film series. It focuses on Touta Matsuda and his struggle to come to terms with the end of the Kira investigation and with L's impending death.

Matsuda was originally part of the L: Change the WorLd live-action film, and actor Sota Aoyama reprised his role for filming. However, Matsuda's scenes and subplot were entirely cut. The short Matsuda Spinoff film was created using the cut scenes along with some newly filmed footage. It premiered on television and was later released as an extra on the three-disc "L: Change the WorLd Complete Set" DVD collection.

The film chronologically takes place in July 2006, during the events of the film L: Change the WorLd.

Plot
Matsuda's signature is needed on some final documents to wrap up the Kira case. Despite Sanami's encouragement, Matsuda refuses to sign. He doesn't understand Light or L's sense of justice, and he lacks closure. Sanami slips him a note from Soichiro Yagami telling him to go visit Ryuzaki.

Matsuda visits L, bringing him a slice of cake. Matsuda is upset and wants to understand why L continues to work despite his life ending in just a few weeks, but L doesn't offer an explanation and appears unmoved by Matsuda's outburst.

Matsuda leaves and calls Soichiro to tell him he visited and he lost his temper. A crepe truck stops beside Matsuda in the street, and the driver brings him crepes along with a note from L. L tells him to eat sugar so he'll have more brain power, ending the note by calling Matsuda "you idiot." Matsuda eats the crepes and breaks down crying, upset that L is still wearing his mask.

Trivia

 * The man who plays the crepe seller, Tanaka Tadashi, is also a producer for the first three Death Note films.
 * The version that aired on TV has the credits on the screen in the final scene. The version that is on the DVD set has the credits after the final scene.
 * This short film was not officially released in English.