Yes, Virginia, for one ittle-bitty overtrick, there's a matchpoint difference of better than 46 points! More, I said to myself, than I've often seen between bidding slam, plus 6, and bidding the slam (and making). So I did a little surfing and found this hand (nor did it take long):
10 7 5
K 9 3
A Q 8 6 4
7 3
6 3 2
Q J 4
7 5
8
J 10 5 3 2
K 9 7
10 9 5
A Q J 6 4 2
A K 9 8
A Q J 10 6 4 2
------
Opening lead: 10 of clubs
K 8
Contract: 4 hearts, 6 hearts
Where the difference between bidding slam and not (same 12 tricks) was less than 39 MP's! Now answer me this: how many times have partners (and teammates) been uptight over missing a slam, and how many over missing an overtrick? I dunno, but if your experience has been similar to mine, the ratio is about 50 to 1. So I offer these two hands to put the matter of overtricks (matchpoint scoring, let it be noted) in perspective. You can be kicking away more points in being indifferent to an overtrick than in missing a cold slam! So . . . in matchpoint scoring, I don't think you'll wanna be indifferent to overtricks.
The next comparison I'll keep my eyes peeled for will be a lesser disparity between making and going down than between one overtrick & two in the first hand. I think it's likeliest to come on a major-suit game bid where the makers and the defeated are in somewhat equal numbers. I'll keep you posted.
As for the first trick, well, of course you're not going to have trouble making your game bid. How could you have? But if you get complacent . . . The key to the second overtrick lies in getting a ruff of that third round of hearts. And to do so, you'd better keep that goal in mind from the git-go and know that you can't afford to take a third round of trump until you get that ruff. Unless you don't mind kicking away 46 matchpoints, going from a pretty spiffy 71% to a miserable 25%.
Here's one declarer getting a club lead, settling the club suit. K of spades, spade to the Q and A. Since West can't hit East with anything (to lead a third round of spades), that somewhat careless play should have been slept under the rug. Declarer simply took a third round of trump and so was destined to two heart losers.
Here's another. A diamond opening lead, finesse the J of spades, lead to the K of hearts, taken by West with the A. Declarer certainly seems on the right track. Spade queen to the A. Declarer now has easy entries to the hearts in both clubs and by way of ruffing diamonds. To ruff a low heart should have been a fairly obvious play for another trick at that point. But it wasn't to be. Oh! I see what declarer did. On losing a trick to West's ace of hearts and getting the Q of spades lead back, declarer let it ride to the K! Do you see what that means? It means declarer's only going to make 5. If she ruffs, it'll be with the A, making the 10 of spades good. Oh, me. How delicately put together bridge hands often seem to be. Just that twice guarded 10. Just the foolishness of not saving a low spade for ruffing a heart. Declarer of course, now drew the last round of trump. Making 5. A 25% board.
Here's one with the A of hearts opening lead! Good heavens. This declarer doesn't have to ruff a heart and with a doubleton queen before the ace in each finessing position, he can't go wrong, can he? Well, yes-s-s. He could. And did.
West continued with a diamond, declarer took a first round spade finesse with the J. At that point, you've either got a 3-2 spade split for no loses in the suit, or West has Q 10 4 and you can't avoid a spade loser. So you might as well have a go at it. Oh, oh, oh! I see what declarer did. He came to the A of clubs -- no finesse there -- and sluffed two clubs on the K Q of hearts! The gift of the A of hearts lead that should have made 71% matchpoints a laydown when the J of spades holds has suddenly been turned to dross. I've seen this before. Declarers think they're gaining something by shortening a suit in dummy, which, to be sure, they probably are when you're loaded for bear in trump in that hand, but which can be counterproductive when your have exiguous trump in dummy, or high trump needed for drawing the opponents' trump, such as here where you have both!
Further, when the Q falls second round, declarer doesn't need to ruff a club, since the J will draw the last one out! But nothing daunted, and determined to show that he can misplay a hand as well as anyone, declarer ruffed the deuce of clubs and was overruffed.
One more, quick and out: Diamond opening lead, K of spades, low to the Q and A. Declarer was free now to knock out the A of hearts and get that ruff. Oh, how indifferent they become to trick 12 when they're not in slam. This one merely cashed the J of spades, and now had to lose two hearts.