In spite of its title, this film bares no direct relation to Takashi Miikes rip-roarin Dead or Alive, which is not surprising since ended with world going up in flames in the last installment. This film opens with Mizuki (Sho Aikawa), who is hired by an eccentric magic enthusiast (Tsukamoto Shinya) to off a yakuza crime lord, only to have his target wasted by a rival mobster Shuichi (Riki Takeuchi). It turns out that the two are long-lost childhood friends who grew up in an orphanage in a remote island in the Inland sea. After the crime, they find themselves drawn back to their childhood haunt. There they reconnect with another friend, Kohei (Kenichi Endo), who ended up not a hired gun, but a modest fisherman who also runs the orphanage. After giving a hilarious performance for a room full of kids, Mizuki and Shuichi decide to leave the island and to work together as hitmen. This time, however, theyre killing to make a difference -- figuring that with each scumbag they ice they can save ten children when they donate their proceeds to charity. ~ Jonathan Crow, All Movie Guide