why Naruto is smarter than Itachi (with proof)

There are multiple instances where Naruto shows tactical skill feats on screen. you see it as far back as part 1 and plenty of times in part 2. They may not be super amazing but they are tactical nonetheless.

Itachi on the other hand has barely any. he might have like ONE on screen feat of being tactical if you wank him. But that is clearly inferior to Naruto