Fact is, the USSOCOM front-to-rear/1-13 address numbering predates the ARMY numbering the upper receivers rear-to-front/1-13 by a couple of years; and of course the subsequent RAS numbering 14-forward.
We were perplexed about this as well because the for the Army tests, we initially submitted the USSOCOM RIS. SO they had to know the USSOCOM numbering system. In gact, I doubt they even considered numbering the upper receiver until they saw the numbers on the RIS.
Why they reversed it is anybody's guess. I have heard everything from inter-service rivalry (because the "Navy" had done the RIS/USSOCOM thing), to once they were inspired to address rail grooves, that the upper receiver being the "dominant" element, in front of which many generations of rail forends would modify, that #1 would start there.
Also consider from the USSOCOM side that their uppers are usually covered by an ACOG, M68, Back-Up Iron Sight, etc.
However, this difference has caused some minor confusion problems like with some Ranger units initailly RIS'd by USSOCOM/Navy (Crane); but now get supply support like RAS lower replacements that are numbered differently than their RIS uppers, because the RAS parts are what is illustrated in their M16/M4 TM...2/3&P's.