The final confrontation between Light Yagami and Near in the anime "Death Note" is significant because it represents the ultimate clash between Light's ambition for absolute power and Near's pursuit of justice. It showcases the culmination of Light's downfall as his meticulously crafted plans begin to unravel, leading to his eventual defeat at the hands of Near. This final confrontation serves as a powerful conclusion to the series, highlighting themes of morality, justice, and the consequences of one's actions.