As rightly noted above in the comments to the question - the first and last entries do not exist, and the DBMS does not guarantee the order of the returned rows. TOP without specifying ORDER BY uses the internal data storage mechanism - by the name of the table we get access to the first data page, in the first page there is a link to the second, in the second - to the third, and so on.
Therefore, the engine, having received instructions to return the first lines without specifying the order, goes to the first page, reads the required number of lines, if there are not enough, it goes to the second page, reads the next batch, and does so until it reaches the required number, or the table will not end.
And, since the server does not guarantee any specific order of the returned data, it considers that, since you did not specify ORDER BY, it doesn’t matter to you which data set to get (otherwise you would have specified how to sort the data before returning the limited set) , and you can use the cheapest way to access data - there is no point in first getting to the last page from the links, and then starting to read the data from the end.