Very nice death, very nice indeed. I really like how this chapter was done.
The first person was very interesting. Sort of reminds me of C.O.D. when a playable character dies as part of the plot. Seeing things from there point of view makes it way more intense, and the sudden use of first person here was sudden and hasn't ever been done before, which made it more surprising and interesting to see.
I also like how there bodies ended up positioned, especially with the smiles. One thing I love about this manga is the sense of morbidness and total defeat that you don't usually see. Most of the time, the hero dies, but manages to complete his final task and therefore dies in peace. Here. Nope. You failed, Sugimura. You FAILED. JUST like Takako.
One thing I really would've liked to see is Takako. Shuuya sees his friends when he's near death, and Mimura sees Yutaka, so I really would've liked if Sugi had seen/hallucinated Takako's spirit standing near/next to Kiriyama. Staring down at him, either disappointed, smiling sadly, smiling happily, expressionless; just standing there, taunting him. >:)
Salt in the wounds. I love that shit. ^-^