+1 @ghdprentice
Amp first usually are those who are very familiar with the sound of the amp, often a boutique amp such as Kondo, Shindo, etc. Otherwise it’s usually best and easiest to start with speakers first.
Speakers first one goes out to demo speakers typically at audio stores and audio shows to find the sound that personally resonates with them, then take notes of the accompanying electronics to help decide what direction to go

