Board Thread:Versus Debates/@comment-26636534-20161229223656/@comment-3965545-20170106201250

Yata Mirror is not a Ninjutsu technically.. it is an ethereal shield and the way Itachi acquired it and added it to his Susanoo is unknown.. though I suspect he used powerful sealing jutsu to do it. So no Madara is not absorbing it, or Sword of Totsuka... and Madara is not as smart as Itachi, but he is close. Madara is simply more world weary and has more experience under his belt.