I just rewatched the last few episodes of Code Geass R2, followed by the video of the special viewing session of the 1st episode in Japan. As this was my second time watching the scenes, I was able to concentrate more on the details and made my own conclusion on the matter of Lelouch. Despite what a lot of people speculate, I believe that Lelouch is indeed gone.

Some people think that C.C. might have transferred her Code to Lelouch, which would enable him to be immortal and recover from any fatal wounds. While this theory has its merit, those who held the Code came back to life shortly after 'death', as shown in C.C., V.V., and Charles' cases. Even if Lelouch was feigning death after his resurrection for the sake of the plan, there's no way Kallen and the others wouldn't try saving him and would thus discover the act.

But from Kallen's monologue at the end, it sounded as if she was reporting to someone from the past in honour of his memory. While her tone was not heavy, she betrayed her emotion for a moment when she suppressed a soft sob. If Lelouch was still alive, even if he was to go far away and she wasn't able to ever see him again, she wouldn't have talked like that. After all, she was devoted to him and loved him with all her heart and being.

Then there's Suzaku. If Lelouch were to survive the Zero Requiem, then there was no need for Suzaku to be Zero for the rest of his life in punishment. Lelouch could just be Zero and not be separated from Nunnally, and he wouldn't have to entrust everything to Suzaku. Suzaku had hated and pursued Lelouch ever since the tragedy of Euphemia. His hatred for Zero was so deep that it affected his personality and methods, yet he became the Knight of Zero and willingly be Lelouch's sword. If Lelouch's life were spared at the end, even if it led the world to a hopeful future, Suzaku would not have forgave Lelouch nor himself. It's because of Lelouch's determination and readiness (覚悟) to destroy the world and himself that Suzaku accepted Lelouch's final Geass and killed his best friend with his own hands. 彼の涙に偽りはなかった。(There was no deceit in his tears.)

Lastly there's the matter of C.C. and the mysterious wagon driver. Some claim that the black-haired driver was Lelouch, and that C.C.'s words implied that Lelouch was not alone because the two of them were together. As much as I stared repeatedly at that scene, I wasn't able to see a single strand of black hair (or any hair at all, for that matter) on the driver. While it's suspicious that the driver should cover himself thus, I'd like to think it's merely the staff playing with us.

As for the meaning of C.C.'s words and final head gesture, I think she's referring to the bonds (絆) that Lelouch had formed with other people. In the eyes of the world, Lelouch was a terrible tyrant wanting to control the world with fear and terror. But in the eyes of those in the know, Lelouch was more gentle and kind than anyone. C.C. was also freed from her eternal chains of repeating sadness thanked to Lelouch. Even though Lelouch was willing to be the Evil King (魔王) and should be in hell, the pureness of his heart made her look up to the heavens because that's where he deserved to be.

Unless the staff makes an official statement regarding Lelouch's fate, this controversy will likely continue to be debated by fans. Personally, I want to believe that Lelouch is dead. If not, I would feel cheated (Give me back my tears!), and it would make the story that much less meaningful.

While watching the 1st episode in the special viewing session video, I noticed that Kallen was not on the list of Black Knights executives that's either arrested or wanted, despite her status as the captain of the Zero Squad. I can only think of one explanation for this: Suzaku didn't sell Kallen out at the end of the 1st season.

The relationship between Suzaku and Kallen is one of the most complicated in the series. On the one hand, they are fellow classmates and have interacted with each other in the peaceful environment known as the Ashford Academy. On the other hand, their different views separate their paths to opposing factions even though they are both 'Japanese', and the two of them have fought head-to-head on the battle fields many times. While Kallen considers Suzaku a betrayer of Japanese and would rather not come in contact with him, Suzaku always take Kallen's feelings into consideration and try to persuade her in a peaceful way. I am a strong supporter of Lelouch x Kallen (maybe some Gino x Kallen) and don't see the potential in Suzaku x Kellen, but after all that they have been through, I believe it's possible for a strong bond and friendship to blossom between them.

On a somewhat unrelated note, I was playing the tokuten CD for the Clover no Kuni no Alice (クローバの国のアリス) game last night when I came across the character type survey. In the description of Blood's personality, the word pretending to be bad (偽悪) popped out at me. That's exactly what Lelouch was doing. The pronunciation of 偽悪, gi-a-ku, is also close to that of Geass, gi-a-su. No, I don't think there's any actual connection between the two words. I'm just in my weird thinking mode again. XD