the reason for doing the walls first is that walking on freshly set Kerdi usually leads to bumps and bubbles. Most installers want to get all the prep done in one day, hence the walls first.
Schluter considers any 2 inch overlap of Kerdi completely waterproof, but that assumes a perfect install. I agree with you that running the wall Kerdi down over the floor kerdi is better.
I like to make the floor Kerdi about 5 inches over sized in both dimensions and run it 2.5 inches up the wall with the corners cut out. Then install pre-formed corners, then the wall Kerdi.
If you are installing on drywall, moisten it first. then apply a fairly runny thinset (about like ketchup) Work fast so it dos not set up before the fabric in imbedded.