Tubes for a pre stage... matched NEW or unmatched identical NOS?

I have this question for so long:

On a integrated amplifier that uses a pair of 12au7 tubes (or alternatives) on the preamp section (Rogue Sphinx, for example) what is best option:
a) to have an unmached unbalanced pair of identical NOS tubes
b) to have of matched balanced pair of modern tubes
c) to have balanced 12au7 tubes no matter if they are matching

Once asked JJ why they didn’t offer matched 12au7 type of tubes and the answer was the it is irrelevant for the kind of use they are intended in audio circuitry. Is this right?

My question only makes sense when forced to keep tube-rolling costs down (or tube substitution when the stock ones fail) because the obvious and better choice is matched NOS, like those from Amperex or Mullard.