L Lawliet is an incredible genius with an IQ level of around 220, making him one of the smartest people on the planet. He is a highly skilled and effective consulting detective, capable of extraordinary feats of deduction and analysis. His athletic prowess, capoeira skills, weapon mastery, and tennis excellence all add to his formidable arsenal of abilities. On the other hand, Light Yagami may have a physical prowess to rival L's, but his intelligence and cunning have their limits. Although Light is a master manipulator and planner, his god complex, inflated ego, and composed demeanor make him easy to predict and outmaneuver. Moreover, L is slient, amoral, intelligent, and secretive, making him unpredictable and hard to read, whereas Light's god complex and inflated ego make him overconfident and easily rattled. As for their specific abilities, L's extraordinary genius intellect, analysis, and deduction skills, coupled with his stealth mastery, social influencing, and capoeira prowess, enable him to investigate and solve complex cases with a high degree of success. Light's death note may be a powerful weapon, but it has its limitations, and his loyal ally Mikami may be useful, but he is somewhat predictable and easy to manipulate. In short, L Lawliet's superior intellect, athletic prowess, and stealth mastery make him the victor in this epic battle of wits and skill. He is simply the better detective, and his combination of intelligence and physical abilities make him unbeatable.