Thank you for reporting a bug to Unity.
After reviewing the behavior, we've confirmed it aligns with the current design and intended use of the feature. The developers mentioned that they improved the documentation. "InputBinding.Matches" is intended for binding mask/filter matching, not equality comparison. For checking whether two bindings are equivalent, `InputBinding.Equals` or the `==` operator should be used instead..We understand this may differ from your expectations or workflow.
We will close this case as 'As Designed.' If you have feedback on how the feature could better meet your needs, please let us know - we value your input and consider it in future improvements.