I kind of suspect the people that don't agree with you don't cook often, at all, or are very amateur. It absolutely starts instructions at the top and LEAVES OUT those ingredients used for prep in the ingredient list. While this isn't a big deal for this recipe (extra flour and butter) this can be annoying when actually making something that requires different ingredients during prep.

Furthermore, I honestly don't see how you could use this format for anything beyond the most basic of baking recipes. I tried to think my way through writing a recipe for potatoes fondant in this format, and my mind started to melt thinking about to convey technique at each step. I also struggle to see how it's less complex to read than a traditional recipe format. Additionally, I fully agree that this recipe is going to result in misreading which ingredients go in each step, especially when you have to separately mix two separate sets of ingredients that are 10 or 11 columns out. It's just making a fairly simple list of steps way more complicated than necessary.

Maybe I'm missing something though. If someone has a more detailed explanation of how this style is supposed to work that would might be helpful. Otherwise it just seems sort of useless beyond cooking a box cake or a basic buttercream.