Incorrect. Ive tested both ways and there is less brake drag installing the calipers first.I pump the front end without the calipers on.
If you have the calipers on and brakes applied, the brake pressure will not allow the fork leg to align on the axle.
In all reality the step that "could" be skipped is the dropping and bouncing of the front IF you are using a pin lift stand as you should be and IF the fork is aligned vertically properly the fork aligns on the axle by itself and the brake pistons grabbing the disk without the bouncing of the front
But in case those two ifs are not the case then bouncing helps make sure.