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I've used it several times, and never had an issue. You have to be careful with the fine print, though - for the price match to be valid, Kobo has to have the same ISBN as the book you found at another source for a lower price. This often means that Amazon prices don't apply, since Amazon doesn't use ISBN, but ASIN. You can also sometimes find a PDF for cheaper, but that won't apply since Kobo stocks ePubs only nowadays.
I usually use Google Books to find a lower price, but then buy it through Kobo. I copy-paste the ISBN from Google Books to Kobo's site and search based on that just to confirm that the ISBN is the same before I buy it.
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