I'd suspect it is so that it is done that way to minimise danger arising from the testing, i.e. protective conductors in place before IR testing, polarity dead before energizing, polarity live ensuring correct connection before any live tests, efli and pfc before RCD.
Although it doesn't say you must do R1+R2 it does say you need to carry out the continuity test. This may be the R1+R2 or just the R2 (limited touch voltage).
Although it doesn't say you must do R1+R2 it does say you need to carry out the continuity test. This may be the R1+R2 or just the R2 (limited touch voltage).