Yeah the rules of thumb are definitely valid in most cases. It's just that I'm a mechanical engineer so I enjoy getting into the theory

The main point is just to note that builds with less rad or smaller pumps than typical may well be workable.
Below won't be relevant for 99% but couldn't help myself so I did some water temp numbers anyway...
Assuming 100W for cpu and 250W for gpu with 30oC water going in.
Note 2lpm is around equal to 0.5gpm which is the often quoted minimum to aim for, many pumps would easily achieve double or triple of that though (which is why this is mostly a moot point).
At 1lpm having the cpu first gains 3.6oC on the temp going into the cpu (compared to having gpu first) which would be worthwhile.
Parallel included for the sake of it to show that even if it gets a bit more flow overall due to lower pressure it will perform if anything a little worse due to lower flow across the blocks (again though put a D5 on it and would probably be back to negligible differences).
1 lpm. > rad 30 > pump 30 > cpu 31.4 > gpu 35.0
2 lpm. > rad 30 > pump 30 > cpu 30.7 > gpu 32.5
1 lpm. > rad 30 > pump 30 > gpu 33.6 > cpu 35.0
2 lpm. > rad 30 > pump 30 > gpu 31.8 > cpu 32.5
1.2 lpm. > rad 30 > pump 30 > tee > cpu (0.6lpm) 32.4 & gpu (0.6lpm) 36.0 > tee 34.2
2.4 lpm. > rad 30 > pump 30 > tee >cpu (1.2lpm) 31.2 & gpu (1.2lpm) 33.0 > tee 32.1