My observation is that dwarves prefer to work from the southwest corner of a wall/floor job when possible, and then as close to it as possible if that tile isn't open: for instance, when walling up some goblin cages for the 'Cask of Amontillado' treatment, I had to dig the niches on the eastern side of the north/south passage I was working off. Every attempt to seal niches on the western side resulted in the mason building from the west of the wall and getting sealed in with the goblin cage. those niches were eventually converted to tombs, with a door in the place where the wall could not be reasonably put. I suppose with a little effort I might have taken out and rebuilt a corner, but it was easier to just built on the other side of the hall.
As such, in situations where you CAN'T use the suspended wall trick to prevent a wall-in (or at least it would be horribly inefficient, as with sealed pump-stacks), it's prudent to place the last wall and access to it in such a manner as the dwarf can reliably work from the southern side, western side, or southwestern corner: an east-west pump stack, for instance, would want to be accessed from the south while a north-south one could have its access shaft to the west.
I have only anecdotal evidence, of course, ‼Science‼ (or boring old Science, as the case may be -- we need to ‼‼ it up) has yet to be done on the topic as far as I am aware.