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"I know that you know that I know you know." Both deal with an intricate battle of the wits. LoGH has a much more multi-layered plot and character development however. Death Note is like LoGH for kids.
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While browsing Arandor's posts, I often wondered where I had seen the image on his avatar before. As it turned out, while looking through old settings related to the mafia, it was art for one of the roles.