The audio drama ending is both satisfying and confusing

First of all: I loved it! I think it’s much better than the anime! Especially because L still played a role even after his death. But that last scene with him and Ryuk - albeit satisfying - left me kinda confused. What exactly is L now? It seems like he is something above the shinigamis or not part of that hierarchy at all. Was that scene a reference to another Death Note story?