I would be interested in hearing your reason for the switch. I haven't seen it listed this way, as you won't have any applications if you don't have a Physical layer. You have to build from the ground up before things will work.
I have read a lot of text about OSI model and many authors agree that the positioning can be either ways, depending on whether you are a reciever or sender. when you are a reciever then the default applies but when you are a sender then your case applies. it is just for exam purpose that we need to adopt a particular approacch to avoid confusion.
My point is that no matter whether you are the sender or receiver. You send nothing anywhere, if you don't have a network.
If we refer to physical as Layer 7 as you mention, we don't "normally" start counting at 7. Just seems foreign to me and strange. Guess I haven't been reading enough. My thought process is you start at the bottom and work your way up to build what you need (whether that be a network, a house or a skyscraper -- you wouldn't build the roof first on a house.
as u said that you have studied a lot about the OSI Model. then please do think bit logically you will get ur answer at own. basically it is the physical layer which sends the bits from the sender to the destination and the layer in networking model which is basically responsible for this task should be named as the first layer. on to contrary of ur question as the layer which brings out the packet or
data in to send through the network should be considered at the last layer and that is why the application layer is named as the seventh layer of the network model. more to this this packed is to be further divided into frames and then submitted to the physical layer for sending and that is also the one of the reason for naming the physical layer the first layer...