Well there are 2 definitions for matching numbers then, I'm not sure why some buyers will pay more for a bike that has the paired numbers it left the factory with but to avoid any misunderstanding should you ever sell the bike I would make it clear whether the numbers are just of the same year or whether they are paired as they left the factory.
Technically my bike has matching numbers paired as they left the factory, but the (unnumbered) timing side crankcase is actually off another bike due to past crankshaft blow up (I actually have the case but it's in door stop condition). That underlines the fact that a paired numbered bike may only comprise the original frame and left hand crank case and the rest of the bike could be a collection of parts.
The engine number is the primary way BSA indicated the model (a7, golden flash, road rocket, super rocket etc), and is also the order/sequence the bikes were despached date wise (and in the original BSA despatch records) I'm reliably told, so it's easier to find the frame number that was fitted to an engine than vice versa.