I'll give my opinion and it's only an opinion. Also, when I am considering collector value, I am looking 20 years down the road, not for flipping it on GunBroker next week. I know that this is not a High Roller question, but I don't want to be duped into spending $60.00 on nonsense, all else being equal.
FWIW, the mag SNs are electro-penciled, presumably at the armory, but not engraved nor stamped. A related question could be, "Is a Mak with 2 SN-matched mags worth $60.00 more than a Mak with 2 random mags?", or, "Is a Mak with 2 SN-matched mags more collectible or more valuable than an equivalent Mak with 4 random mags?". So, if you could buy a Makarov with two matching serial numbered mags, or an equivalent Makarov with four random mags for the same money, which would you go for, assuming that in either case they will be "shooters" and not "safe queens". Most vendors then seem to sell the pistols with one magazine, and charge extra for a second, or they sell the Pistol/mag/mag matching set for a premium.
Supposedly, PW Arms sells these to the online vendors with two serial number matching magazines. The examples that are available are described by each vendor as "Used, Appears Unissued", and they are supposedly covered in Bulgarian cosmoline.
(I have looked locally, to no avail.) I intend to shoot the pistol on occasion, and have zero intention to carry it except to and from the range. I have decided that my next milsurp acquisition will be a Bulgarian Makarov pistol, as they are currently available from several vendors online.