MATCH RACING--The 26th Congressional Cup, March 14-17, off Long Beach appears to have its strongest field. The announced entries are topped by defending champion Rod Davis, the only three-time winner and a native of San Diego, who again will represent the Royal New Zealand Yacht Squadron, along with Chris Dickson and 1984 Olympic Finn class gold medalist Russell Coutts; America's Cup campaigner Peter Isler of San Diego; Paul Cayard of San Francisco, representing his Italian America's Cup syndicate; '88 Olympic Soling silver medalist John Kostecki of San Francisco; John Kolius of Houston; '88 winner Peter Gilmour of Australia; Larry Klein of San Diego and Mike Elias of Long Beach, the host club entry. Klein won the Ficker Cup sailoff to become the wild-card entry and, as '89 world Etchells and J-24 champion, is expected to succeed Kostecki as the Rolex yachtsman of the year. . . . The Long Beach Yacht Club plans to use new Catalina 37s, the first strict racing boats designed specifically for the event, after 10 years of borrowing Catalina 38 racer-cruisers, which followed Cal 40s. Only one of the 37s is built, but Catalina Yachts President Frank Butler promised that the other 10--including one spare--will be built in January. Butler has agreed to lend the boats to the Congressional for five years and they may be used in other events.