Death Note (2015)

Both are about two people with supernatural powers trying to get each other before other does. Both are battle of wits psychological thriller. Both are based on famous manga........................

Both are very similar...............................................................................................................................................................................................................................................

In both 'immoral' people start dying under mysterious circustances and people think it's God's judgement and this becomes a cult.

Both are about a person, after gaining supernatural power, decides to punish evil.
Both are based on famous manga.