Match and Smart Match tools do not honor element templates. This causes issues with standards checker as later using change attributes tool active template is used and not template from selected element so mistakes happen. This issue is one of many reasons why Element Templates are not widely used as some tools do not fully support it. .
old reference: change Request #286422 from year 2012
now logged as Enhancement Request 995509 in CONNECT edition because Bentley simply started a new tracking system and lost the previous records.