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Light was a bit too self-righteous and he messed up by killing 'Lind L. Tailor.' This allowed L to confirm a good number of his suspicions. Light gave away a bit too much information with one act.
...however, neither seems better posed to defeat the other. Because of the Death Note's supernatural powers, Light can kill while leaving essentially zero evidence of the perpetrator--this leaves L seriously disadvantaged when it comes to tracking down 'Kira'. On the other hand, L is anonymous and as long as he stays the role of a 'shadowy puppet master' Light has no way of killing L.
When we are weighing who is better poised to identify (and thereby defeat) the other, they are presently on equal ground because both may maintain anonymity with ease. However, Light is in a winning position because as long as he stays free he may continue to shape the world into his utopia, so this standoff actually benefits Light.
Mutual Goal - identifying each other: equal ground
L's Goal - catching Kira: disadvantage
Light's Goal - reducing crime: advantage
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