EventHorizon points out that in some cases when a polygon whose interior comprises N contiguous unit-square areas, the angle between vertical and horizontal can be adjusted to make the N unit-square areas collectively decrease to N-1, N-2, N-3 ... 1 square units. The idea is that unit squares change into fractional rhombuses [rhombi?] that sum to an integer.
The shear can be done in different directions: left, right, upward or downward; and in some cases it can be done locally, leaving the remainder of the polygon unchanged. This increases dramatically the number of 12-match polygons with integral areas.
He shows further that when shear is performed independently on separate parts of a polygon -- but this must be done in a way that match count is preserved -- the separate groups need not both [all] have rational area values. That is, unit squares can be sheared in different parts of the polygon to acquire real [not a few rational] area values that sum to an integer. Thus an infinite number of integer-area polygons can be constructed using 12 matches.
Bravo.
For the purposes of stating the problem in simplest terms, and keeping the solution set finite, let us include shear groups with reflection and rotation symmetries. That is, if there is a class of polygons or classes of classes of polygons whose members have their corresponding vertices connected by edges of the same length, then count only the polygon in that group that has the largest area.
How many, now? And what size?