hmm it didn't really look like a "foolish little brother" moment.
Itachi usually looks intimidating when he says that.
Itachi looked kind of regretful or disappointed here.
My theory for Itachi saying "Tobi is Madara" to Sasuke is because I think Itachi's ultimate goal was to destroy Uchiha Madara by whatever means necessary. Sasuke might be Itachi's last resort and he would be pretty desperate if he knew/thought he was about to die.
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