The rev matching is as close to perfect as its going to get IMHO. You can throw it in any gear AT ANY GEAR and the down shifts will match perfectly. But it doesn't mean its OK to drop it in a lower gear that's out of range. Some including myself, will say that it seems to match up shifts. I say this because, when its off, my up shifts don't feel as smooth as when it's on. How it does it?! I dunno. But I also think there are sensors in the gates. The computer will calculate and bring the revs up as soon as you trigger one of them. Then you drop the clutch and mash the pedal. It will do it all day without fail.
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