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Attack Potency:

It's stated in the Death Note Guidebooks that L is below both Light and Near in terms of intelligence, yet Ohba states that L has to be the smartest character in Death Note because "the plot requires it". This means that L transcends both the plot and logic, and is therefore 1-A. This would scale to every single person in the verse by the way.
However, there's more.

Death Note Relight L and Watari transcend the entire verse and see it as fictio. Based off of the requirements for tier 0, that should make L and Watari tier 0 (Mind you, this is only Composite L and Watari). Additionally, Ryuk is potrayed as god in the verse, so Ryuk should be considered as omnipotent and the supreme being of the verse.

Haxes:

Conceptual Manipulation: L is capable of damaging Light Yagami, it's stated that a world "without Light" would be dark. Given how Misa was clearly referring to Light, then that means that Light Yagami is the embodiment of light. So, L damaging Light means that he can damage concepts. This scales to everyone in the verse since L isn't potrayed as having any superpowers.

Abstract Existence: Both L and Light are the embodiment of justice, not to mention Light already being the embodiment of light. This applies to L, Light, Near, and Mello sinceL lives on in Mello and Near. This would come with type 6 immortality for L since he lives on in Mello and Near and type 8 for L, Light, Mello, and Near via logically being alive so long as the concept of justice/light exists.

Intangibility/Non-Corporeality Negation:

Capable of scaring away Ryuk with a tennis ball, despite the fact that Ryuk isn't scared away by a bullet. Given that Ryuk is a physical extension of the Death Note, then that means L can bypass both Intangibility and Non-Corporeality. Should scale to everyone in the verse via not being potrayed as having any supernatural powers.

Telepathy:

Via this. Should scale to Light, Near, and Mello.

Non-Existent Physiology:

Appears in front of Light despite not being alive.

Immunity to Empathic Manipulation:

Described as a lying monster who lacks any emotion. Should scale to Light, Near, and Mello.

Immunity to Death Manipulation, Conceptual Manipulation, Fate Manipulation, One-Hit Kill and Disease Manipulation:

After being killed by Light, he still appears in Death Note Relight 2 and at the end of the series, meaning he is immune to the effects of the Death Note.

He should also have the standard stuff for 1-A, being High Godly Regen, Immunity to Time Manipulation, and the like.

Summary:

Every single character in the verse should be upgraded to 1-A, L and Watari should have seperate keys where their Relight form is put which has them at tier 0. Ryuk should also be upgraded to tier 0.

Every single person should gain Conceptual Manipulation, Intangibility/Non-Corporeality Negation. L, Light, Near, and Mello should gain those powers as well as Abstract Existence, Telepathy, Non-Existent Physiology, Immunity to Empathic Manipulation, and Immunity to Death Manipulation, Conceptual Manipulation, Fate Manipulation, One-Hit Kill and Disease Manipulation, as well as all of the other required stuff for 1-A, being High Godly Regen and the like.

And I believe that's it, time for Gumball.


 
This is the pinnacle of absurd downplays. How dare they imply that Death Note isn't tier -infinite.
 
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