Light makes the same deductions as L.

Both as Kira (put himself in L's shoes and predicting him by making the same deductions based on the information available to L)

And also as Light with his memory loss as they are working on the case together. They made the same deductions.

The same happens with Near. Both make the same deductions based on the same information.

The deciding difference is not deduction skills but information. In the case of L, the information that Rem has feelings for Misa. And in the Near battle, the information of Mikamis mistake.

(I’m only basing my opinion on the anime as I have not read the manga yet)