I'll cut to the chase: if you are a Death Note fan, you will love it.
The one-shot features a new Kira and a set of old characters who were featured in the original Death Note. The cleverness of the series still hasn't lost its charm even after 15 years. The one-shot is relatively short and will only take you 10-15 minutes of reading.
That said, there are many plot holes, which by the end of the manga left me with a bad taste in my mouth, especially with how the story develops later on. This is, to my guess, a way to accomodate for the length of the one-shot, but I don't actually know the full details.
Still, if you are looking to find a new character to be attatched to, then this is the right manga for you. The new Kira is genuinely smart with how he uses the Death Note and knows how to get things his way. Sadly, he didn't get to show his side much, but I do hope to see him in the future with a sequel.