[JB in AZ]

If you are flushing old fluid and there is little or no air in the system it doesn't matter what sequence you use. However in the worst case, where all lines are dry. If you were to start with the wheel closest to the master cylinder and bleed it until there is no air, and then moved on to the wheel furthest from the master cylinder, as you're pushing the air out of that longest branch you might get some air bubbles in the shortest branch that you just filled. However with ABS modulators or proportioning valves, exactly how the brake lines are arranged. It's not as straight forward as start with the farthest wheel from the master cylinder and work your way back to the closest wheel anymore. So it usually best to use the manufacturer's suggested sequence.

While I have no intention of ever undertaking this procedure, the best advice is always your last sentence, which I bolded above. 😁