I once had the opportunity to play a course with the GCA that designed it. When the pro shop told him we were to go off #10, he politely insisted the we would NOT. He, at least, felt that it made a difference, so I'll take his word for it.
For whatever reason, I have a much, much harder time remembering a course if I don't start on #1. That may just be my lack of math skills, or it may reflect that a golf course is a unified whole that should be played like a good book is read; from the beginning.