It seems to me that it would be much easier to lay down the entire subfloor and then place framed 2x4 walls on top of the floor there would be just as much work building the walls but considerably less work putting the floor.
Finish walls or tile floor first.
The ideal is to first do any prep work to the walls e g ripping up wall paper sanding and patching walls etc.
What you really want to do is tile the walls starting with the second row and work up from there.
The first row near the floor should be reserved using a ledger or other space saver.
If you do the walls first starting from a straight edge by the time you get to the top you can generally take the straight edges off and finish the wall and floor tile in the same day.
Meanwhile install your floor tiles to the wall.
The reason for that is that this can damage the floors.
People i have spoken to tell me to build the walls first then the subfloor.
Construction s a messy job and if you install the flooring first you ll spend more time on the walls because you ll have to be more careful not to drip joint compound on a new floor.
And then finish by installing that final row of wall tiles so that it overlaps the floor properly.
Opt for floor installation first because it s often a messy process.
From there you should rip up the floors.
Stained flooring retains its color for a long time and it s difficult to sand it all out.
And let that dry.
Also it s often better to paint the ceilings first especially given that the ladders will rest on the floors.
A gutted room eliminates much of the dirt and grime associated with removing old carpet tile or wood flooring.
If time is of the essence it s quicker to hang the drywall and tape out the walls first.
Finishing my full concrete basement.
The floor will have a certain look whether glossy or semi glossy or a certain hue and the look of the walls should follow from there.
I also install the wall tile so it goes over the floor tile at the edges i think that was also one of your questions.