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?