Hello again @JP Agner,
Thanks for all the details, this way I was able to reproduce the issue with the same Smart Material.
You were perfectly right, this specific issue isn't due to the shader quality, but to the way we handle certain filters and specifically the MatFinish. These filters are affecting directly the normal map, not trough the height as we usually do inside Substance 3D Painter, but directly the normal map. Unfortunately, the normal map is a bit more complicated to turn seamless. We can see it clearly with the Perforated Circles Filter.

We are aware that these filters aren't seamless, but for the moment, when using these types of filters with visible seams, you'll need to find a workaround. I'll suggest to look for a grunge/alpha/texture that acts like expected and play with the height more than the normal map. As a simple example, you can get close results with the Metallic Grate Round Texture rather than the MatFinish Perforated Circles Filter.
For your question about UV shells orientation, this is accurate, but this shouldn't be a problem inside Substance 3D Painter. You can always make sure your UVs are well oriented to avoid any unexpected behavior.
Best regards,