I have a 6MT M240i. The revmatching feature works shockingly well. I don't know how else to describe it other than "it just works.... flawlessly.... all the time".
As others have alluded to, the sensors are in each gate which is how the system knows if you are going say 5th->4th vs. 5th->3rd. You can blip the throttle yourself as long as you do it before entering the gate of the new gear.
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