A lot of the concern about making it a pistol lower first is highly academic. It's like getting a ticket for not wearing a seat belt - after a three county chase at high speeds with liquor and kilos of meth being tossed from the car.
What were you doing to even get their notice? They simply do not have the manpower to surf the net and collect up data to prove you have a "rifle" lower that you then illegally converted into a "pistol" lower.
It also goes to barrel length - the BATF doesn't define a pistol by barrel length, they determine it by whether it can take a stock.
Here's a theoretical case: Building a pistol lower for use in MO Alternate weapons season, the pistol buffer tube is installed first, then lower completed, but season arrives with an upper lacking - unless I put the 16" 6.8 upper from my stocked rifle on it.
Legally a pistol? Those kind of hair splitting discussions come up on the boards all the time, and lacking a written letter from the BATF to determine your specific situation, it's mostly speculation on our part. Plus - the BATF can, has, and will in the future change it's position.
Which means about nothing for most, they try to toe the line, and the BATF only follows up after the arrest. They are much more concerned about the larger crimes and good convictions than hassling someone over which way a receiver was first used. It could go bad for them in a court of law, too.
My take? Install the pistol buffer tube first on a lower, as the determination of constructive intent is that you were trying to circumvent the SBR tax if you possess a stock that could fit a normal rifle buffer. Pistol buffer = pistol lower in my thinking. IIt goes directly to the intended purpose as barrel length isn't a limiting factor in determination.