Polynomial division to separate FIR and IIR in cascade
The way that you currently split the FIR from the IIR part results in an FIR filter that exactly matches the first $N$ samples of the impulse response of the original cascade. Consequently, the parallel IIR filter must have $N$ initial zeros in its impulse response, otherwise it would mess with that first part of the original response which is already taken care of by the FIR filter. If you choose another FIR filter, then the corresponding IIR filter won't have as many initial zeros (i.e., delays without multipliers in its implementation). The question is why you would want this, because in that case the number of additions and multiplications necessary for implementing the IIR filter would increase. You would get the same number of delays, but instead of just delaying the input you would get non-zero filter coefficients.

Note that if $Q(z)$ denotes the transfer function of the FIR filter, and $R(z)$ is the numerator of the IIR filter, you just need to satisfy the following equation:

$$R(z)=L(z)B(z)-A(z)Q(z)\tag{1}$$

There are infinitely many solutions. You can choose any arbitrary FIR filter $Q(z)$, and the numerator $R(z)$ of the corresponding IIR filter follows from $(1)$. The most efficient solution, however, is obtained by choosing the FIR filter that is just a truncated version of the impulse response of the original cascade. In that case, the IIR filter $R(z)/A(z)$ delays the input by the length of the FIR filter, and takes care of the remaining tail of the original impulse response. That solution is just the one obtained by long division.

Also take a look at this related question and its answer.