I know L said Light was his first friend but did he mean it? Yes we know L is a liar and knew Light was Kira the whole time but what if, during the time Light lost his memories, L thought of Light as a genuine friend. It’s all very confusing to me still so can someone answer?
L did have emotions but Light not.
L really considered Light as a friend, but at the same time was sure that Light was Kira. We can see that when L was dying (ep. 25), L was regretting that he is sure that Light is Kira, but has no way to prove it. So he still showed gratitude to Kira, and wiped his feet.