Both are correct. Which tense you prefer depends just on your view of how recent the match is in your mind rather than the time that has elapsed since.
There is a grey area when it comes to reporting events between those that have just occurred and those that occurred some time ago.
Imagine that you witness a dreadful accident at 10.00 on a Monday.
On Monday afternoon you might say:
It is the worst accident I have ever seen.
A week later when you met friends you might say:
It was the worst accident I have/had ever seen.
There is no defined point between the time of the accident and the following weekend when is becomes was and have seen becomes had seen.
The same principle holds when you phrase the statement in the negative have never seen and had never seen.
What determines the difference is simply how you regard the event - how recent it is in your mind. At some point we mentally move such events from our immediate experience to past experience and change the tense accordingly when we report them.
So even though you are talking about yesterday's match, it is probably still the best match that you have ever seen. You have never seen a better one.