It's always good to bring up rules and etiquette on the board as it is always good to review what amazes another golfer.
But yes, most definitely, the farthest away always will have honors, although he/she may allow the ball off the green to come up.
However, the "OB" ball, for us, or me, whenever in doubt, we instantly play a provisional ball and take that time to play it. Dropping a ball from its estimated point of entry is not and never what we would do at all. There is a reason why the penalty is severe-- The ball went Out of Bound and NOT in play anymore.
OK, If anyone is worried about playing time spent, the provisional ball is not where we need to skipp and fast forward, and certainly dropping from an OB line is a wow. . . well, are we still playing a "game" of golf? It would be more likely to be better off to play ready golf as a better option to play faster or within lesser time, if that is the goal to be met, however.