When L confessed He thought of light as a friend I think on a conscious level it was simply a ploy, but there actually was some kindling of empathy. Also even though L admitted, ‘I think I wanted you to be Kira’ When he died he had a wide eyed expression seeing Light smile as if he had just been betrayed. As for Light, he never seemed to portray much kinship for L. Nevertheless I think it would be wrong to assume he hated Light. In episode 36 near is wearing a mask of L, and you can hear Light thinking of how it is dishonouring L, which is really strange considering Light plotted his death. I don’t think L and Light were really friends, but subconsciously I think they both knew that under different circumstances they could’ve been, and I think that shone through when Light first brought L in from the rain. Also in lights last moments when he’s dying, he sees L. You’d expect him to see his dad as when people pass, they tend to have visions of those they have loved who have passed away. Instead he sees L, I think he really did care for him.
