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Maybe it's crass to ask, but who do you prefer on top? I can see argument either way.
I saw some old discourse about how "uke!L" is overdone, but from what I've seen there seems to be a pretty even split in both doujins and fanfiction. That makes sense, since the two are framed as equal matches by the narrative.
In fact, I think I see more fics with L topping the last decade of AO3 fics. Maybe it's one of those cases where a trope was so over-done people got sick of it and pendulum swung hard in the other direction.
Since Light is kind of an evil bastard and completely full of himself, I can see the appeal of humbling him and making him take the D, especially from a law and order standpoint. But I prefer seeing their relationship as reciprocal, and I can't image Light relinquishing control in any consensual scenario. I feel like L would let Light be in charge just to see how much of his Kira-side he lets slip. Besides, L gives the impression of being kind of lazy, and he doesn't have anything to prove (unlike Light). And I think it's kind of hot when the younger man is topping.