Match on normalised email domain first, then on enriched company domain, then on fuzzy name as a last resort with a human queue behind it. Free-mail domains and subsidiaries are the two cases that break naive matching, so handle both explicitly rather than letting them fall through.
Lead-to-account matching is the capability that most often justifies a dedicated routing tool — it runs in roughly a quarter of high-growth stacks. Whatever you build, expose the match result on the record so a rep can see why a lead landed where it did.
Every claim above comes from work LeanScale published. These are the sources.