My opinion is that:
1. Most people that sell "matched" tubes are basically lying. They'll typically match a single variable like gm (or some B.S. magic number a tube tester arbitrarily decides, but is still typically a single variable). In all of the cases "matched" means within a given percentage of variance, but not everybody agrees on what that percentage is. As we know, tubes have more than 1 variable to consider.
2. If you want actually matched tubes, you would need to use a curve tracer and match the tubes' performance against the voltages that you will see in the circuit, and/or across the entire curve.
Now how many people do you know that actually does number 2?
I'm tempted to grab a set of tubes I purchased as matched and see how they actually perform on my curve tracer. Then compare them to other tubes not matched with the same magic numbers.
Thanks,
Josh
PS. For anybody that actually wants to accurately test / trace tubes, I'm working on a project PCB that people can build themselves. Eventually I'll probably also offer a prebuilt commercial version.