Which comes first, the tea or the milk??

As an avid lover of an ole cuppa tea, i decided to do a little researching into the 'tea or milk; which should go into the cup first' debate! One reason given by the Tea First side is that one can then exactly moderate how much milk they want in their tea. Backing this up by saying that if one were to put too much milk into the cup first and only realise this when tea is added, they'd have to start all over again. Fair enough point, who wants a ruined cup of tea?
However, the winning side seems to be the one practiced least! Milk first. One reason for this is apparently, pouring milk into water at near boiling temperatures can scald the milk, denaturing the proteins. This gives the tea an odd flavour. I was thinking though, surely the same would happen when pouring the same temperature water into the milk??
It is also said that the keys to producing the perfect cup were using soft water, warming the pot before filling and allowing the tea to brew for three minutes. It was also essential to use loose-leaf Assam tea rather than tea bags - "they slow down the infusion".
However, I have also read that the key to a perfect cuppa lies not within the tea first - milk first debate, but keeping the water at 98 degrees! So crack out those thermometers and keep 'em in your pockets!