I wondered the same thing when I put ceramic tile in our bathroom a while
back, along with new cabinets at the same time. I decided to tile all the
way, then install the cabinets. I felt that it would make it somewhat
easier if I ever had to remove one cabinet, i.e., I could slide it out
across the floor.
Bu tthen when I installed new kitchen cabinets, and Pergo flooring, I
installed the cabinets first (on the subfloor) then installed the Pergo up
to the cabinets. So if I ever need to remove one cabinet for any reason,
it'll be a problem.
As someone else mentioned, I think you can do whatever you prefer, for
whatever reason suits you. I don't think there's a right or wrong method.