[FiveSquared]

There's a reason that it's called the "L" train.

[magic_beans]

A quarter of it is underground, and it's by no means the only elevated train in New York, nor even the first.

[lbotos]

I think the GP was referencing "taking the L" where the "L" stands for "loss/lose":

https://www.urbandictionary.com/define.php?term=Take%20the%2...

[FiveSquared]

Yes.