Engine bearings?
Huh? Accelerating puts a much greater strain on those parts than rev-match downshifting does.. it's not like there's a hard force being applied the way there is with (for example) 3/4 throttle in 1st gear.
So the remaining possibility is that you think that the reverse pressure is by itself somehow bad for the engine..? Does this mean I should never let up on the accelerator when I'm driving at > 4000 rpm? If I rev-match to even 4000 rpm, aren't I doing essentially exactly the same thing as: just letting up on the accelerator?
The only difference is that I'm not doing a full double-clutch.