Order of play, match play

Ah ok but from shot 2 onwards I assume this is no issue? Would be a tactic in the extreme and nothing I would ever expect to come across but thought I would query it.

31-4/2 Extent to Which Side May Play in Order It Considers Best
Rule 31-4, which is an exception to Rule 10-2 (Order of Play), permits a side to play in the order it considers best. Generally, a side will exercise its right under Rule 31-4 for strategic reasons. However, in doing so, the side must not unduly delay play (Rule 6-7).

The following are examples of a side (competitors A and B) playing in an order other than that set forth in Rule 10-2b and whether a penalty under Rule 6-7 would be appropriate:

(a) A’s ball is on the putting green five feet from the hole and he plays before B, whose ball is on the putting green 20 feet from the hole – no penalty.

(b) A’s ball is in an awkward lie in a hazard 30 yards from the hole and he plays before B, whose ball is in the fairway 50 yards from the hole – no penalty.

(c) A’s ball is 220 yards from the hole on a par-5 hole and he plays his second stroke before B, whose ball is 240 yards from the hole, plays – no penalty.

(d) In situation (c) above, A’s ball comes to rest 30 yards from the green. The side then elects to have A play his third stroke before B plays his second stroke – B is penalised two strokes for a breach of Rule 6-7