Height of start of tile backsplash / worktop

Hello,

we are planning a kind of tile backsplash made of natural stone, thickness 10 mm, so I estimate the total build-up height including adhesive to be at least 12 mm.
Ok, the hanging rail seems practical, it goes up to 87.5 cm, there should be no tiles here. The top edge of the countertop goes up to 92 cm. Tiles should start at the latest from here.
What is the best height to start the tiles?
1) Start at around 90 cm, countertop butts up against the tiles?
2) Start at 92 cm 5 mm tolerance = 92.5 cm, countertop butts up against the wall below?

For 1) I wonder if there is about a centimeter tolerance included that causes the countertop to protrude further forward than it would without tiles, will it then still rest at the back on the metal bracket of the base cabinets? Should I opt for a 62.5 cm depth instead of 63.5?
For 2) I am a bit worried that everything might not fit perfectly then.

This is a new build, meaning we can do everything as it should be and best is. The tiler should come before the painter, and the painter before the kitchen.

Thank you

How about 1) and place a wooden strip with the thickness of the tile panel under the hanging rail?

I am now exactly at this point ... and will do it as follows.

Base cabinets including countertop have been installed, now I am laying the tiles on them (cutting them to 60 * 50 so that it fits with the wall cabinets).
I am attaching them not with tile adhesive but with mounting adhesive - in case you get tired of them, they can be removed more easily.