The nineteenth anime chapter hands the spotlight to its most underestimated detective. Stung by feeling useless, Matsuda slips alone into Yotsuba's tower, stumbles straight into the killers' boardroom, and survives only through a staged plunge from a high balcony engineered by his own teammates.
Feeling like dead weight beside the rest of the team and tired of playing Misa's handler, Matsuda spots the Yotsuba headquarters from a film set and resolves to investigate on his own, leaving the model with her crew. Back at base, Watari relays that a famed detective, bankrolled by Yotsuba, has demanded L's identity, though L notes that the top-ranked sleuths are all himself, proof the company means to dig him out alone. The team concludes Yotsuba is hand in glove with Kira.
Climbing seventeen floors, Matsuda overhears talk of a secret weekend gathering, follows the men up another flight, and catches mention of Kira before tumbling through a door into the assembled executives. He bluffs his way as the manager Matsui, pitches Misa for their ad campaign, and signals L through a rigged belt buckle while their guards size him up and resolve to kill the supposed intruder.
L phones in as a drinking companion to confirm the danger in code, then directs Matsuda to fake his own death since the men lack his real name. Feigning drunkenness, Matsuda balances atop a balcony rail, deliberately slips, and is caught by a mattress Soichiro angled from a lower floor. A heavy bag hurled after him lands with a sickening thud, and Aiber, made up as the fallen man, sells the corpse while Wedy plays the horrified bystander. The executives scatter, relieved he dropped before Kira had to act.
Two weeks on, with Matsui presumed dead, the directors gather again, and when Hatori voices a wish to quit out of fear, the others coldly assure him he is as good as dead for saying so. His frantic claim of joking earns only blank stares. The team's planted cameras catch the meeting, and Soichiro notices the count has fallen from eight men to seven. A passing touch confirms that the ringtone heard here is the song Alumina.

The transformation everyone knows, the follow-up question nobody would touch. Why we made a smooth R&B track about the golden glow Dragon Ball never talks about....

Five Bleach female characters, ranked and settled. Yoruichi sits at number five, the spot nobody expects, and our number one is an Arrancar with a soft heart....
In the Death Note episode named after him, the detective Touta Matsuda secretly enters Yotsuba's headquarters, stumbles into the killers' boardroom, and survives only by faking his own death in a staged fall from a high balcony arranged by his teammates.
In Matsuda, the detective feels like dead weight on the team and is tired of acting as Misa's handler, so when he spots the Yotsuba headquarters from a film set he resolves to investigate it on his own.
In Matsuda, L directs him to fake his death because the executives lack his real name; feigning drunkenness, Matsuda slips from a balcony rail and is caught by a mattress angled from a lower floor, while Aiber poses as the fallen corpse and Wedy plays a horrified bystander.
In Matsuda, the detective bluffs his way through the Yotsuba boardroom under the alias Matsui, posing as a talent manager pitching Misa Amane for the company's advertising campaign.
In the closing of Matsuda, the executives meet again two weeks later; when Hatori admits he wants to quit out of fear, the others coldly tell him he is as good as dead, and the team's hidden cameras reveal the group has shrunk from eight men to seven.
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