"Resize During Place" just limits oversized images from extending beyond the master document edges. It should be called "limit oversized", not "resize", because it doesn't.
A smart object is a hybrid construction that honors physical print dimensions, not pixel dimensions. It works this way for compatibility with vector data.
For direct pixel consistency, make sure ppi numbers are the same. Or just copy/paste.
Any particular reason you're doing it this elaborate way with placing a smart ob