As full disclosure I am mostly a pins first guy 90% of the time..
As mentioned, cutting dovetail joints ‘tails first’ has the advantage of ganging the tail boards together, so both sides of the drawers or case sides are done together. Now the downside is the tail board has to be accurately jigged at a uniform height and depth in order to accurately mark the tails onto the pin board.
Cutting pins first, one loses the ability to be able to gang cut the tail boards as there will be variation in the pins cut. The pin board will be used to mark out the tail board on each side (right and left) the pin board is held perpendicular to the tail board along the marked baseline, I use a cabinet clamp.
Both methods work and battles can break out between which is the best method..