Smile

Actually, there is a little version of the final Death Note "episode" where you can see Yagami Light as a Shinigami, since he cant "enter heaven or hell". So he clearly becomes one...

Well you can check around for it, im not gonna bother finding the youtube video, but he wears googles and his hair is different like punk style or something, check it out.

Anyways cool picture! Does the guy in the right have gills ?... This reminds me of Bleach very much.