i do the filter first due to the fact that i only do 1 step at a time, when you do multiple things at once you are more likely to forget something/make a mistake, this is a key part of a training program i have created for lube techs, after implementing my system we went from averaging 25 leaks/come backs a year average to just 5, we do about 600 lofs a month, also the average time was dropped by 5 min. and our upsells went up 28%, although most of this has nothing to do with your question. but filter first always, it is ussually tougher to get to so you might as well get it out of the way, it also takes less drain time so you can can spend less time under the car, you can spin the old filter off then the new one back on, pull the drain plug, get out from under the car and do something else while it drains, in our case give the car a good inspection, fill out the inspection form, and let the customer know about any and all recommendations we have (without being pushy, it's there car and there choice, our job is to inform not sell!)