Some Egyptologists think that Nefertiti was the elusive Smenkhare. They theorize that she had a co-regency during the last years of Ahkeneaten's reign. When Ahkenaten abdicated or died she ruled for a short period until Tut could take over.
I have seen some pictiures from Amarna showing Nefertiti dispatching bound prisoners from the back of her boat. This ritual was the perogotive of a Pharoah.
So my guess is that Nefertiti was Smenkhare.
PS: Nicholas Reeves book 'Ahkenaten Egypt's False Prophet' does a good job outlining all the current evidence we have on this period.
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