Mello knew well enough that he had Near cornered, in a sense. He pretty much knew that the younger boy was absolutely full of it and that he would very much behave weirdly if he were to take his vest off and try to carry on as per normal. The thing was, however, that Mello didn't know exactly what he should do with that revelation. So, Near was blushing (his skin was so pale that it was obvious whenever he did, even if it was very slight), and Near was blushing at the threat that he would take his shirt off. It wasn't a matter of modesty, or of distaste for nudity... or at least Mello didn't think it was, not considering Near's easy acceptance of being seen in the nude not very long ago. It wasn't the concept of a bare chest that bothered him, or got whatever sort of rise this was out of him: it was the thought of him-Mello- being shirtless and sitting next to him. Or, at least that was an option. Either that or Near, while being relatively unashamed of his own body, didn't much like other people being under dressed around him.
Mello would have been remiss if he didn't call Near's bluff, at least in part, unzipping his vest but leaving it on his body. It certainly was cold as hell in here, even for being indoors...
"Why don't you turn up the heater? You're in thin cotton at best- you must be cold, too."