Musically, "Final Distance" incorporates more instrumentation than the previous version, including violins, an acoustic piano and synthesizers. The song strips the original pop music from "Distance" and is a pop ballad song. Despite being written in 2000 from the original version, Utada reflected on emotions of sorrow, pain, anger and celebration upon hearing the Osaka massacre. Utada personally dedicated the track to six-year-old student Rena Yamashita who, being a fan of Utada and having written an essay about her, was murdered during the event.