Final answer:
The incorrect statement concerning the placement of the matrix retainer and band is that the matrix retainer should be placed above the height of contour. The correct placement is for the matrix retainer to be placed on the lingual surface of the tooth and the matrix band to be placed below the height of contour.
Step-by-step explanation:
The statement that is incorrect concerning placement of the matrix retainer and band is 4) The matrix retainer should be placed above the height of contour. In dental restorations, the matrix retainer and band are used to create a temporary wall for the filling material. The matrix retainer should be placed on the lingual surface of the tooth to support the matrix band, which should be placed below the height of contour to ensure proper restoration.