Considering that Kaito wants to challenge the Puzzle of god, it makes sense that he should fight the One Above All. Still, he will be quite disappointed since TOAA just isn’t much of a fighter or a thinker. I’d wager that Kaito is both tougher and smarter than the One Above All. Yes, it is quite the claim, but it’s one that I am confident about sticking with. It just makes a lot of practical sense when you think about it. If the One Above All was really tough I’m sure we would have seen some proof in the comics by now. Kaito Daimon wins.