Pretty sure it was the priest guy, seeing as he had donuts on his desk at the very end, as well as what he said to the detective.
I agree with he deserved a better death, or at least to survive. I did notice the donuts at the end and thought that the priest was the master mind though.
Agree with you, i'm pretty sure that the priest is the master mind and the money might come from donation... I know it that the priest was fishy! I didn't like him from de first encounter with Hosaka èwé
Awesome manga! Just ine complaint: why did Shiki have to die by the hands of that brat!!!! He deserved a more honorable death!!! And who was doing the hiring???? Where'd the money come from??? Aaaaaargh