I have a Ecosmart dimmable, color temperature adjustable ZigBee bulb paired with a Moe's ZigBee over Matter Bridge (virtual id. eb678e74379aa738a9oumy) & (Firmware 1.11.0). The bridge is connected to the Tuya app and SmartThings.
This bulb (virtual id. eba431bebd45217955xqia) does NOT show up is SmartThings. It works as expected in the Tuya app. The interesting thing is that it shows up in SmartThings via your cloud to cloud integration and works as expected.