Generally, a matched pair is disireable for true stereo recording of a critical source. Say- recording a string quartet with 2 mics. Although it's desirable for acoustic guitar, a matched pair isn't that big a deal except for X-Y coincedent, ORTF, spaced, Blumlein, or recording with a Decca tree.. Most people in recording outside of classical, use a pair of mics for acoustig guitar or drum overheads. Bizzillions of great recordings of both have been done without a matching pair of mics. If you plan on doing church choirs or live stereo recording, a matched pair becomes important.-Richie