Well, remember the magazine that confirmed that L-Elf would get a shitload of character development this season & that we'll see him in a new light.
This is what they we're talking about, Haruto will be the catalyst between L-Elf & his memories/emotions & past. Haruto would reveal things that L-Elf himself would never say & then help him overcome them. With this "bromance," we'll have E-Elf learning to trust people/learn to make 'true' friends [i.e. friends that do not apply to his profit & gain principles]/learn to express his emotions & not keep them to himself/& most of all, learn to love [i.e. not only in a romantic way, but also a platonic way].
If that's the case, L-Elf may end up being the best developed & explored character by the time VVV ends.
NB: Sometimes, I really feel like L-Elf is the MC & Haruto is his wingman...
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"When there is evil in this world that justice cannot defeat, would you taint your hands with evil to defeat evil? Or would you remain steadfast and righteous even if it means surrendering to evil?" - Lelouch vi Britannia as Zero.