Tile Under Kitchen Cabinets Or Not. That will make things unnecessarily complicated. Heres the bottom line.
There is absolutely no benefit in tiling first. Then install cabinets then the tiles can go down. Your best bet is to tile to the walls and caulk that interface you dont want shoe or base there as it will keep cabinets from going all the way in linoleum or vinyl in the cabinet under the sink INCLUDING a few inches up the walls inside so any leak there comes out the doors tile with base in the dishwasher and clothes washer if in kitchen alcove and stove and reefer recesses so those areas are waterproofed at the edge then when the cabinets are put down put a rubber seal or silicone.
Probably longer than the cabinets.
But it works either way. However I wait until all the walls are out and replaced and then tile the floor and then work on the cabinet layout. To tile up to the cabinets IMO is to stop short of finishing the floor. Then install cabinets then the tiles can go down.