Madara is smarter of the two in battle; he shown to have great battle sense when he needs to but since he only had one true competition his whole life, he never needed to use strategies against weaker foes. When fighting the Alliance he took out HQ because he knew attacking the mind is an important part of a battle. He analyzed all of the Kage's moves when they first fought him as Edo Madara. Madara as a kid was beating Senju adults before he had the Sharingan. He came up with a plan, with backup plans, that encompassed years of effort of others that he manipulated. No it wasn't BZ, all BZ did was changed Hagoromo's writing on the tablet; he didn't show himself to Madara until when Madara thought he created him as an old man a bit before he died as an old man so the whole plan was still formed by Madara.
Madara shown to be analytical himself while fighting the 5 Kages and analyzing their jutsus; what did Itachi really analyze like that? CT from Edo Nagato? Madara did this against 5 Kage level ninjas as has years of analyzing fighting styles from his life in a constant warring era. Madara plan was idiotic how? He staged everything that happened to Kakashi and Rin to turn Obito evil then set a backup to ensure his revival while also achieving his goal of being revived, becoming the JJ, and casting IT. Being tricked is all that got him but he still succeed in what he said he'll do for the most part. Itachi's plan is what was stupid, mental abuse his kid brother into being obsessed with wanting revenge which drove Sasuke into becoming a missing nin, joining an international criminal, joining an international criminal organization, had intent of destroying the very village Itachi himself wanted to protect, and drove him into almost becoming a world wide dictator. As for Itachi trying to protect the village, He made a deal to join Akatsuki and help Obito kill the Uchiha clan if Obito doesn't touch Konoha or Sasuke; Hidan and Kakuza were sent to attack Konoha to get the 9 tails while Itachi was still alive and Itachi had no one of protecting Konoha after he died while Madara's plan contained steps after his death. Itachi actually created Konoha's biggest threat in Sasuke until Naruto fixed it.
What? Itachi's plan created a hatred full Sasuke who blade was pointed at the village; also Kakuza and Hidan were still sent to attack Konoha while Itachi was alive so Obito didn't even care about their deal. Itachi had no plan to protect Konoha after his death while Madara's plan had steps after his death and backup plans to ensure his revival; sure Itachi gave Naruto KA to use on Sasuke but what happened? It was used on Edo Itachi and Sasuke's new plan was to become a dictator who would rule with power. Madara actually planned all the steps that it took to turn Obito evil and thought years ahead of what Obito needed to do in order to carry out his plan. Except he was, BZ only changed the Tablet writing and lead Kabuto to Madara remains while the whole plan, which succeed, was Madara's. Madara was an old man and already manipulate Obito by the time he met BZ, Madara did what he wanted to do; it was the same as what BZ wanted to a point but Madara carried it out.
You do know Itachi's plan failed since he couldn't stop his dad, turned his brother who he loves into a hatred fill criminal, and didn't really do anything to protect Konoha. Konoha was still ordered to be attacked while Itachi was still alive and it was destroyed shortly after.Itachi failed in all of the major things he wanted to do.
OT. Minato is the smartest intelligence wise, Jiraiya said Minato wouldn't do something without reason and is a genius that came once a decade but he haven't seen a genii like Minato since Minato even though Itachi, Kakashi, Shikamaru, Nagato, Neji, ect.... All came after Minato. Minato's analyzing skills are so great that he can break down a jutsu strength and weakness by only seeing it once and can further break it down seeing it again which is something Madara and Itachi use the Sharingan for. Other Kages such as Hiruzen and Tobirama shown high level of this analyzing skill too but both lived past their primes (lived long) while Minato never made it to his prime (Itachi illness was killing him so he wouldn't have made it to his prime unless Tsunade or Orochimaru could have cured him or better extended his life span).
