I really like how he tries to make it clear that Kaiba didn’t lose because one of them is stronger than the other. Atem considers Kaiba to be his equal, to be the strongest duelist he’s ever fought against, so of course he’s not going to gloat or anything like Kaiba would have in his place. He’s trying so hard to make Kaiba understand the real reason why he lost but of course Kaiba is still being as stubborn as he always is. :\