Adding first is a waste of good clean water. You are diluting the dirty tank water, and then draining some of it back out again. It makes no sense. Where as you could remove only dirty water, and then add only clean water not wasting anything technically.
ie:
Lets say you have a 100 gallon tank and you do a 20% water change.
scenario 1. you would be adding 20% water increasing the volume to 120 gallons and then taking out 20 gallons. But in this instance 20% clean water has mixed in with your "dirty" tank water and you are siphoning 20 gallons (16.7%) but some of which will be your clean water. You are hence then only diluting it by 16.7%
Scenario 2: You siphon out 20% and then add that same volume back in effectively diluting your "dirty" water by a full 20% in this case.
So you are losing 3.3% overall in your water changes, and not cleaning your water by that same percentage vs the other method.