I wouldn't say matte paintings are photo manipulations since you very often start with painting shapes and making like a sketch, and you add photos and textures to make it as realistic as possible. But it depends of course, sometimes it is a photo on a miniature or something, and yes then you could call it a photo manipulation I guess. But it's pretty special. :)
Dusso owns, and Cole does too. They are IMO among the greatest matte painters today. Hope I can become as good sometime. :D
Edit: w00t, I got a fav from hameed on DA. omgzwtf!