Also take note that Suzaku's knew code of operation, which is similar to Lelouch's from season one, goes directly against everything Euphemia wanted.
In other words, everything he's doing now is a betrayal of Euphemia's memory. This can't be argued, it is self-evident.
Hell, Lelouch did more for her dying wish in the end, whether Suzaku knows it or not. She didn't want to kill the Elevens, she was forced into it by some regrettable plothax circumstance, yet she would have continued to live with no other purpose than to kill Elevens. So Lelouch shot her, putting her out of her misery. In addition, he used her already irrevocably tarnished memory to garner greater support for his revolution.
In effect, he used the horrible circumstances of Euphemia's plan A to help bring about a happy plan B.
Suzaku is doing nothing like that.