Comment 1 for bug 1873528

This is intentional and documented on the part of upstream, and this behaviour is why I include sshd_config.d at the start of sshd_config rather than the end. Yes, it's arguably counter-intuitive; no, there isn't much I can do about it. sshd_config(5) says in the first paragraph of its description:

  "For each keyword, the first obtained value will be used."