An interesting question. Here, for what it's worth, has been what I have done whenever I am comparing two mics that I am going to use as a pair.
When I got the pairs back from Klaus (each pair was done in different years), I put them up as close to each other as I could, facing the same direction, in my studio. Then I ran them through preamps set to the same level (I mostly use Millennia Media). I turned them up as hot as I could stand and listened for matching levels of self-noise.
After that, I spoke, sang, or played guitar into each mic (close and far) and then played back the results with the mics panned to center and switched back and forth between them, listening for differences in tone or character between the two.
If I need to replace a tube or some other thing happens that suggests to me that I need to double-check whether the mics still match well, I do the above again.
Of course in actual sessions I am not setting the mics in the same place, so there are differences between what each one picks up. But I like to know that the differences are more derived from the mic's locations than the differences in the sounds of the different mics themselves.
I am not a scientist. And I know that my voice or guitar will not, for instance, produce low bass tones for me to compare. Still, I use the term "beautifully matched" because these stereo pairs have created lovely recordings for me and my clients over the years, with no one questioning whether the mics 'match'.
Let me know, David, if I have not answered your question fully enough.