L Lawliet, also known as L, is the winner of this battle. With his extraordinary genius intellect and efficient and cunning mindset, he outmatches Light Yagami, also known as Kira, in terms of intelligence and strategy. L is an international consulting detective with an IQ level of around 220, making him a highly esteemed and effective detective. L possesses a wide range of skills, including athletic prowess, Capoeira practitioner, social influencing, stealth mastery, and weapon mastery. These skills give him an edge in physical combat and make him a versatile opponent. On the other hand, Light Yagami may have physical prowess and a high IQ of 215, but his main strength lies in his manipulation and planning abilities. He suffers from a god complex and an inflated ego, which can be his downfall in a battle against someone as cunning as L. Furthermore, Light is secretive about the Death Note, which limits his immediate advantages in a direct confrontation. While Light has the Death Note and the support of Ryuk, who can only be seen by the user of the Death Note, L's intellect and strategic thinking will give him the upper hand in this battle. His ability to analyze situations and deduce the truth will allow him to outmaneuver Light and ultimately emerge as the victor.