Matching Sets can be determined by examining the list of Hidden Houses.
Look at the block of N rows (or columns) containing the hidden house - if that hidden house has 5, 6, 7 or 8 cells that are in the same Jigsaw region, then there is a Matching Set of size 4, 3, 2 or 1. There are 4,3,2 or 1 cells in the Jigsaw region that are
outside the N x 9 block, and these correspond to the same number of cells
inside the block that complete the hidden house. (These sets are sometimes called "innies" and "outies"

.
There are two such instances in the Jigsaw layout above. In each case the set size is 4, and there are 4 cells (marked "A"

outside the block whose cell values must match the 4 cells marked "B"

:

- MatchedSets.png (6.24 KiB) Viewed 244 times
Assuming the computer solver knows about the hidden houses, there is little advantage to be gained from implementing Matching Sets checking.
But for P&P solvers, this is normally very useful information!