Do people who use the Death Note become Shinigami themselves? In both the Death Note manga and anime, it is stated multiple times by Ryuk that once you use the Death Note, a human can go to neither Heaven nor Hell.

However, it is hinted in an additional movie that encompasses part of the anime that Light was reincarnated as a Shinigami.  

Is it then possible to say, that any humans that use the Death Note do not go to Heaven nor Hell because they go to the Shinigami Realm?
No.

Humans who die don't go to Heaven or Hell (because neither exists).

They go to Mu (Which means, nothing).


  Death Note, Volume 12, page 188, has these two rules in regards to
  "Mu": "All humans will, without exception, eventually die." Also,
  "After they die, the place they go is MU (Nothingness)."




Basically, there's nothing after death. Shinigami are a different species.