Yeah, the reasoning becomes apparent when you're in the SiriusXM channel list. Higher numbered channels are down the list.

This bugs me a bit too, but only that much.

I think what bugs me more is that the audio controls are on the right of the steering wheel. My older Kia, and my Mazda, have them on the left which makes more sense to me since you have audio control available with both hands (one on steering wheel and one on dash) instead of both on the right. But, again small potatoes.