It's the 'Near used the Death Note' theory.
Specifically, the theory that Near won because he used the Death Note himself.
The most ridiculous plot point in Part 2 of Death Note...
...is Gevanni, that legendary OP character, copying the entire notebook in a single night.
I think that's the biggest issue.
No matter how talented he is, fooling someone as meticulous as Mikami...
...by copying the Death Note in one nightโnot even a weekโis basically impossible.
That's why the author dropped a hint at the very end of the series.
If Near used the Death Note to exert absolute control over Mikami's actions...
...then he could have just told Gevanni to go get a copy from some random print shop.
Conclusion: Gevanni isn't actually a cheat character.
"Fans are debating the infamous 'Gevanni copied the Note in one night' plot hole. While the 'Near used the Death Note' theory makes way more sense and was hinted at in the manga epilogue, some fans still prefer the absurdity of Gevanni being a human copy machine."
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