Near challenges Light Yagami's intellect and cunning by matching his strategic thinking and deductive skills. Near is able to anticipate Light's moves and outmaneuver him by thinking several steps ahead. Near's meticulous planning and attention to detail make him a formidable opponent for Light, forcing him to adapt and come up with new tactics to stay ahead in their mind games. Ultimately, Near's ability to see through Light's deceptions and manipulate the situation prove to be a significant challenge to Light's intellect and cunning.