For balance reasons the crank is symmetrical 1& 4 are at tdc when 2 & 3 are at bottom tdc. Tdc is a convenient datum (piston's highest point*) to use to align the rotating parts in the correct angular position. The valve timings are fixed by the cam lobes, so there are 2 possible correct positions because the crank will pass tdc twice before the cam does a lap to get back to where it started. It's arbitary whether 1 or 4 is starting its power stroke, but making a choice means you can add extra datums (pulley dot marks) so you know the cam's position to get the distributor timing right too.
To time a cam finding the crank tdc first allows to to turn it the correct amount so when you get the cam lobe to its tdc the crank & cam will be optimally synchronised.
Apologies if that sounds patronising, not trying to teach anyone to suck eggs - just running through the thought process that helps me get my head round it.
*actually the crank won't be vertical unless the bore axis is directly above the crank axis, but datums are just somewhere obvious & reliable to measure from.