<font face=\"Verdana, Arial\" size=\"2\">Rule D.1.l. does allow port matching, guys.</font>
Yes, but that's not within the normally accepted definition of "port and polish". If you decide to play the rules nerd with newbiees, and tell someone that P&P is legal (and then mumble "port matching" under your breath) you're setting someone up for an expensive and surprising fall.

To put it bluntly, P&P is NOT allowed. Period. Grab the rule book to find out the rules nerd version of that.