I've never really understood why people think Flashback is such wonderful capper. If memory serves, we see Minmay wander around the streets, then decide to go on the Megaroad. . . Hikaru touches her arm at the concert and Misa smiles at her. Joy.
I'm not sure that adds any more closure or a sense of completion any more than the original ending in Farewell to Tenderness.
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Interesting, I always saw Flashback as a replacement for the last 9 episodes for DYRL. As in the TV show had the last 9, so DYRL gets Flashback to finally tie things up.
*Nobody bring up the whole M7 movie within a movie thing, thats just stupid and was invented 10 years after production, so if you ever talk about it, you are a douche-bag.