Neither heaven nor hell exist, or I read a shitty translation. This is the only dead thread though - spoilers will happen when we got a few more people in here.
Masons that can't be recruited, plus the BP/Encryptor thing.
There's an extra deathgod power that gets added when we get to the 3rd Kira, regardless of whether or not the original deathgod is still alive. He has to trade his ability to pass off the notebook though, and only gains info on whether it is better to kill or recruit on any given night.