[Though it's representative of some kind of quiet, subtle admission of defeat, L is truly grateful that Light has the business sense that he lacks. Any question he raises on that front is likely to have been thought of by the younger man already, even addressed by him and already taken care of. It's the kind of thing Watari would have handled for him; it's the kind of thing he's glad not to have to think about or learn in this place, effectively going from the skillset that lets him soar to one that relegates him to a set of novice training wheels.]

That is good luck. Do you feel we should practice? Different viewpoints, but neither so set in stone that they are absolutely immovable?

[He really, really wants to talk about Kira, and "volunteer" Light to play the devil's advocate.]

We tend to be rather strong in our convictions, is all. A more moderate attitude would be new ground.