A legitimate price match would be PMing Sam's Club price of $26.xx
Best Buy's deal is buy two select 3DS games at their price and save $20; nowhere does it say that you can purchase the games at a competitors price and they'll still honor the $20 savings.
Taking advantage of something is one thing... take advantage of something and denying that is what you're doing is another.
You're getting it backwards: nowhere does it say that they CAN'T apply both together. If they didn't want to allow price matching + offer combos, they would put in the fine print, or they wouldn't let their computers accept it without some kind of crazy manager override (for example, gamestop tradeins: the computer automatically allows only ONE promo to apply unless overwritten by a manager).
If you read the posts carefully you'll discover that the bestbuy computers automatically apply the promo on top of a price match. If you think that this is taking advantage of a glitch/whatever, then I suggest you go to your library and check out a book on basic retail business. If this were a glitch on a B2G1 free deal, or some scam where you buy games and return them to walmart, or a price glitch from samsclub, or something like that, then sure, that would be bad. But this isn't. This is a deal to save money. On a website called cheap ass gamers. Gamers that like to save money. With a legitimate deal. Enjoy :P