Could go either way but due to Itachi's Intelligence and the way he has been portrayed in the manga I would simply go with him. But since you said no wanking I guess I have to put a little work into it. :yeah:
Anyway's regarding my intellect statement regarding Itachi's these two scans should be self explanatory in terms of his battle experience and calmness and overall superiority.
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Anyway's back to how this fight would turn out, Gaara's main fighting style consists of catching his opponents off guard with sneak attacks with the use of his sand as showcased with Deidara and Kimimaro and Madara.
Deidara[
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Kimimaro[
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Madara[
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As you can see each scan refers back to my point earlier regarding Gaara's fighting style but the next scan later after each of the scans I posted, the ninja that I listed were capable of tracking and reacting and defending against Gaara's sand, needless to say Itachi has shown greater reaction time feats excluding madara of course than Deidara and kimimaro to my understanding so in the end I don't see sand attacks from behind begin a problem for itachi since he has the evasive and speed feats to defend against gaara's sand. Some gaara supporters will make an argument being that gaara can distract Itachi with a
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and then trap Itachi as he did against kimimaro[
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]. But to my believe I believe Itachi will be capable of anticipating gaara's underground sand methods due to the fact
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. And the fact that during there fight ( him and sasuke ) Itachi was able to evade Sasuke's katon dragons from below while being near blind and being hardly able to stand[
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Anyway's sand burial get's countered via sussano thus releasing Itachi, it was already displayed how large size beings such as gamabunta was able to release naruto from gaara's sand coffin due to it's small size. Sussano should be capable of doing the same thing. Now before you say Itachi's sussano sword is useless against gaara's sand while I agree due to the fact that gaara's automated defense tanked 5 sussano swords if Im correct? But if you recall during the war Madara's yaska magatama's penetrated and went through gaara's sand and needed assistance via onoki's golem to help stop the Yaska magatama from harming the kages which goes back to the matter of piercing/crushing attacks have a different effect on gaara's sand. Anyway's regarding gaara's automated defense during the chunin exam's Lee's fist was capable of going through it a bit so what can we say about sussano hand? Pretty self explanatory, also kimimaro was capable of destroying and passing gaara's defense a bit, during the dsm kabuto vs uchiha bros,
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, so can conclude that itachi's sussano sword>>Kimimaro's bones in hardness and sharpness.
Anyway's Itachi can end this with genjutsu quite easily at the beginning of the match needless to say before it gets out of hand, if gaara decides to use his 3rd eye and go up into the sky, Itachi can locate the 3rd eye since it has chakra in it I presume? The sharigan will be able to locate the 3rd eye and still put gaara into a genjutsu since I believe it is stated to be connected to up optic nerve still? Either way I see itachi catching gaara into a tysukuyomi or a genjutsu regardless, there's also the matter of gaara having no info on totsuka blade which is a one shot kill and GG for gaara if Itachi's pierces him with it.
Just my thought on the matter, don't really feel like debating this tbh.