National Review Online link excerpt:
And, according to Iranians I trust, Osama bin Laden finally departed this world in mid-December. The al Qaeda leader died of kidney failure and was buried in Iran, where he had spent most of his time since the destruction of al Qaeda in Afghanistan. The Iranians who reported this note that this year's message in conjunction with the Muslim Haj came from his number two, Ayman al-Zawahiri, for the first time.
UBL isn't dead - Nor in Iran - The odds of him moving into Iran are extremely remote - It makes little sense for either side. - He is eking out his survival in the border regions of Pakistan -