I have always polished first. My patients are used to it. It removes plaque and food debris so you don’t have to swim through it and removes light stain. The only time I don’t polish first is when the patient has moderate to severe gingivitis in which case I use the ultrasonic first since the tissues can be very friable.
Other than that, I can’t think of why it could be harmful, it has just always been done a certain way, but that doesn’t mean it is automatically the right way.