Thanks for the tip about switching it to number of songs instead of GB for a smart playlist. I just started using iTunes match a few days ago and my most listened to smart playlist was a complex one I created and had set to be a max of 3GB of songs. In iTunes it showed 110 songs. On my iPhone 5 it showed just 78 songs! I tried the other things suggested like duplicating and resyncing, etc, but that did not work. However, I changed the smart playlist in iTunes to be 250 songs max instead of 3GB max, then turned iTunes match on and off and all the songs showed up on the smart playlist on my iPhone, actually 111 songs showed up which is still concerning since there only 110 on the playlist in iTunes, but I can live with that rather than a 32 song shortage.
It is no wonder people cannot stand computers and tech. I have been using Macs since 2005, consider myself a power user, before that owned a PC since 1994 and even with nearly two decades of daily computer & tech usage, have to come to message boards and try arcane solutions to things that should as Apple claims, just work, but very rarely do.