There are absolutely no reasons to do the the first one deep and the second shallow.
It's well explained in Deco for divers, by Mark Powell.
Deco for Divers covers the issue on pages 67-69 (2nd ed.), ending with a presentation of the Findings and Conclusion of the workshop (page 290 of the PDF):
Findings:
- Historically, neither the U.S. Navy nor the commercial sector has prohibited reverse dive profiles.
- Reverse dive profiles are being performed in recreational, scientific, commercial and military diving.
- The prohibition of reverse dive profiles by recreational training organizations cannot be traced to any definite diving experience that indicates an increased risk of DCS.
- No convincing evidence that reverse dive profiles within the no-decompression limits lead to a measurable increase in the risk of DCS was presented.
We find no reason for the diving communities to prohibit reverse dive profiles for no-decompression dive profiles less than 40 msw/130 fsw and depth differentials less than 12 msw/40 fsw.
Note on depth differentials, from Deco for Divers, pg. 68:
Bruce Wienke [a participant in the workshop] prevailed in his argument that the pressure differential of most of the safely executed reverse profiles was less than 12 msw/40 fsw or less between the repetitive dives. Accordingly, it was agreed that reverse dive profiles are reasonably safe as long as the depth difference between repetitive dives is 12 msw/40 fsw or less. A point of final agreement was that the sport diving limit of 40m fsw/130 fsw should apply to any relaxation of current prohibitions on reverse profile diving.