The killer's identity in the movie "The Little Things" is deliberately left ambiguous. Most of the film's evidence and suspicions focus on Albert Sparma, a creepy character who fits the profile of the serial killer, and Deke and Baxter, the detectives, strongly believe Sparma is the killer. However, no concrete evidence confirming Sparma as the murderer is ever found. In the film's climax, Baxter kills Sparma without clear proof, and Deacon helps cover it up. There is also a theory that Deacon, one of the detectives, might be the actual killer due to suspicious behavior and clues, but this is never definitively proven. The film ends with an unresolved mystery, leaving viewers uncertain about the true identity of the killer, emphasizing the obsession and moral ambiguity of the characters over the straightforward crime resolution.