It does make sense, but don't overthink it. It's disconcerting to suddenly be in a much easier gear and find yourself spinning against no resistance because you dropped too low. That situation happens easily when you drop into a smaller chain ring in the front because of the significant difference in tooth count as compared to adjacent cogs in the back. So if I'm thinking ahead and have the time, I'll upshift once or twice in the back just a second before downshifting in the front. That way I'm still pedaling against resistance.
But don't overthink it! Shifting comes naturally after a while. Don't ruin your ride by trying to remember forum postings as you roll up those hills.
