Light Yagami, aka Kira, is supposedly this amazing evil genius. He defeated L, for crying out loud! So if L, the only person that could disputably take Batman's title "world's greatest detective," lost to Light Yagami, a stupid little kid like Near certainly should have. It would have been so easy, and so much more like Light, if he had seen the simple answer in front of him and killed Near. First, he would give his underling his own false death note, instead of unknowingly allowing him to keep the one Near gave him. This false note would exist so that Light's name would be cleared without him dying. If, at the confrontation, Light's name was written in the note, and someone else's was not, the other person would become prime suspect. Of course, he would've had to select someone to be blamed for being Kira, but that wouldn't be hard. Matsuda acts like an idiot all the time, and everyone in his group presumes him to be a complete moron because of this. Nobody thinks he might be Kira, because they assume he's too stupid. But this would be the perfect cover if he was, in fact, an evil mastermind. They would then demand answers from him, but being Matsuda, he'd be too nervous to answer with a straight face. He'd be sweating and stuttering as he denied that he was Kira, and regardless of what Near had to say, Light would easily be able to trick someone into shooting him. Mr. Delete would then scream over Matsuda's corpse as part of the show, then get shot in the back and killed. Light would quickly examine the note where everyone's names are written, and after they leave, he would kill everyone with the real death note that he would have cleverly hidden elsewhere. Then he would own Japan, and from there, the rest of the world would be an easy conquest. Light rules a crimeless world as god. The end.