It may seems that way, but in the end (expecially at the beginning) the choices are quite restricted, and when you gain more experience and possibilities to gain your own style and choose one building instead of another, the window for the “important stuff” is quite strict, then all soon enough upgrade the same things before and spend the rest of the time upgrading what’s left.
Even more, upgrading road it’s strictly influenced by your style and the money that you have spent.
Just a little example: a great spender surely don’t need to rush his TC at 20, or simply don’t need to have a TC 20 at all and can focus right on the beginning to have just great resources.
So, in my mind, the sequence which you upgrade your buildings has relative importance.
What’s really important (expecially if you are a F2P) is that you don’t have to waste any single moment and start a new upgrade right after the previous one has finished.
That’s why i calculate everytime when a timer expire and avoid to get a building finish at night.
In the end, a reflection of the possibility to upgraid two buildings at the same time (that has stated as a new feature soon after alliance wars take place).
I’m not “strictly” against it, but as a player that have pretty much build all his castle with 1 building at a time and don’t have nothing really important left (not to say major players that has already quite finish everything), we need other important stuff to build to balance this fast “catching up” of newer players.
As this may be the “Alchemy lab”, or “Token farm” or even “HotM TC” it’s not to me to decide, but we need some other important building.