From http://www.startrek.com/startrek/vie...cle/13120.html
Initially Spiner laughed at the question "Why did you decide to kill Data in 'Nemesis'?", but then he gave a very poignant answer. They thought about it a lot when they got to the point in the script where they knew someone had to die. It "completed Data's journey of humanity. By sacrificing himself for his friends, he became the most human."
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