[Considering the preparation and difficulty that came with just talking to the Parliamentary ladies about the prospect of funding the orphanage, this would probably be a good idea even if L didn't have some kind of ulterior motive in mind. Just because he's a bit determined to get his Kira fix doesn't mean that this can't honestly benefit them.]

Let's start with the template and the spirituality we're familiar with, then. The notion of something to worship, whether it's a deity or an idea... something to sacrifice self for, in the interest of a clearer understanding of the world and a more purposeful existence. Would you agree that that's what most people are searching for when they open their hearts to a religion? My take has always been that gods are born when something is wrong with the world and people are struggling to cope.