I've always considered the possibility that Pitou was lying about not being able to revive Kite, but most of me likes the idea that she truly was telling Gon as a sign of respect. I really got that feeling in the anime, though maybe not as much here. Still, Togashi interestingly chose not to ever show Pitou's face the entire time she was working around to telling Gon the truth, which leaves the situation in a very ambiguous light in my eyes.
Either way, Gon is finally confronted with the awful truth that pretty much every person who had followed the series up until now knows: Kite is dead and there isn't a goddamn thing Gon can do about it.