Well, considering the fact that Near already came to the conclusion that Death Note and Shinigami exist without any evidence to base his assumptions on, the idea that Near may be at least just as smart as L may be just right.
Remember. Before L and Watari died, Watari deleted every single piece of information concerning the Kira case completely. Near was able to figure out what was going on with absolutely nothing but just a mere hunch.
Then again, Near is nothing but a Gary Stu.