If a replacement image has a different PPI, Photoshop will silently match the PPI to the parent document in the background without any notification. Matching PPI can cause (and actually always does) the imported image to change its dimensions because this silent adjustment alters the resolution with Resample turned on.
For example:
The parent document is 3000x2000px at a resolution of 72.
The replacement image is 3000x2000px at a resolution of 300.
The imported image will be 720x480px because Photoshop silently changed the resolution from 300 to 72 in the background to match the parent document resolution (with Resample in the Image Size on).
There are a few solutions:
Adjust the image PPI before importing.
Adjust the image PPI after importing by editing the Smart Object layer. Go to Image > Image Size, disable Resample, then match the parent document's resolution and save the document.
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