It is essentially as you have outlined, longest lines first - the idea being to minimise contaminating the new fluid by close contact with "still to get replaced" old fluid. Not a show stopper if you get it wrong other than rears first then front. Do you intend to use Gunson's pressure bleeder, I do, but with a pressurised garden spray pack bought and only ever used for this task? Clutch, I have not looked into that yet, I never ever changed the fluid in my 2000MY Passat 4Motion in 13 years of ownership from new, same with wife's 2003MY Polo 1.4 SE in almost 12 years of ownership from new. Now that is not considered best practise, but there were just too many bad stories about the plastic clutch bleed valve - with no chance of buying a replacement bleed valve - maybe things have changed since then. I have yet to change the fluid in my S4, though I am buying fluid tomorrow, hope to get away with 1 litre.