Eph. 4:8 is a paraphrase of Psalm 68

> 17 The chariots of God are tens of thousands
>     and thousands of thousands;
>     the Lord has come from Sinai into his sanctuary. 18 When you ascended on high,
>     you took many captives;
>     you received gifts from people, even from the rebellious—
>     that you, Lord God, might dwell there.

This apparently refers YHWH's triumph over rebellious ones (whether people or spiritual beings) that had dwelt on Sinai. In the case of Mattew 27:52–53, the text speaks of "saints." Since God does not take saints captive, Ephesians 4:8 cannot refer to the events of Mt. 27. Moreover, the psalm refers to people who lived on Mount Sinai, but Matthew speaks of people "coming out of the tombs" near Jerusalem. Thus, the evidence strongly suggests that the events described in Matthew are not the same as what Ephesians refers to.