Responses
in my own understanding, the shinigami guide A-160 became a human for awhile while having his punishment together with the the other man, so i thinked the other man on the last page is another shinigami, that will look on guide A-160 if whether he is doing good while he is in the form of a human. and also, will look both the guide and the man whether they will not talk about the secret of the shinigami matters.
Maybe it is like that. If so well DAMNNN I want some hottie with me when I die. But can someone explain the last story with me why was that guy there?