Gallen blew off the questions over his team's action after the match, but Smith was not prepared to just forgive and forget.
"It's something our team wouldn't do," Smith said.
He did not elaborate on that stinging one line.
Walters also slammed the Blues involved in the walk out.
"That's extremely disrespectful," he said.
Maroons star Johnathan Thurston initially tried to deflect questions about the Blues' snub, but then declared it was a "disrespectful".
"I don't want to get into a slinging match here, but it was pretty disrespectful I thought," he said.
"I think that just typifies what this (NSW) team is about.
"Like I said, I don't want to get into a slinging match here, but I thought it was very disrespectful. Smithy is sitting at the top of the tree for the amount of games he has played. (Considering) the respect he deserves, I thought it was very disrespectful what they did.
"They got the result in the end and probably didn't deem it disrespectful to walk off like they did."
He said the act has put fire in his team's belly for 2017.
Thurston then had a crack at Blues star Andrew Fifita for his moment of madness when he was sent to the sin bin for an off-the-ball grab on Gavin Cooper's melon.
"That's just another sign of what that team is about," he said.
"Officials dealt with it and sin-binned him, but it just typified what that team is about.
"They got the result tonight, but the shield is still in Queensland for another 12 months."
Walters said after the game the series finale the Origin concept remains as heated as ever.
"You expect that with Origin," he said.
"I read some articles in the paper today about how Origin has lost its flavour.
"It's a physical game. There is going to be some spite. Everyone gives as good as they get, pretty much."
Gallen brushed off the incident.
"I didn't even notice," Gallen said when asked if he had planned to snub Smith during his opposite's trophy acceptance speech.
"We did what we had to do and then we thanked the fans."
It was the second time Smith had spoken to the ANZ Stadium crowd after he was minutes earlier awarded the Wally Lewis medal as player of the 2016 series.