UNDERSTANDING BALLISTIC TESTING AND INCONCLUSIVE RESULTS VERSUS NEGATIVE RESULTS
Before it was sold, Oswald's revolver was rechambered but not rebarreled. This was so that the revolver could fire the longer (and skinnier) .38 Special instead of the .38 S&W (a better selling point).
The original chamber was too short for the longer .38 Special bullet. The .38 Special bullet is generally accepted as being a higher quality ammunition than the .38 S&W. However, since the revolver still had the original barrel, the skinnier (less diameter) .38 Special bullet traveled in an inconsistent path down the barrel, creating inconsistent markings from one bullet to the next and therefore made ballistic testing difficult.
This is the only reason the bullets removed from Tippit's body during the autopsy couldn't be matched to the weapon (sans Joseph Nicol, who was able to match one of the bullets to the weapon).
But most importantly, saying the bullets couldn't be matched to the revolver does NOT rule out the revolver as being responsible for those bullets. The ballistic tests were simply inconclusive.