It is an interesting question, why Josh Heupel tends to receive first if he wins the coin toss.
I think--just a guess--maybe his thought process goes something like this:
(a) the only two ways a half can go* are: both teams get the same number of possessions, or the team that gets the ball first gets one extra possession. In other words, either abababab or abababa.
(b) early in the game is when we're most likely to be going at our fastest pace. At the extreme end, that can mean we possess the ball only about 2 minutes per offensive series, after which the other guys hold it for around 6 minutes. When we get 2/8ths of the clock and the other guy gets 6/8ths, chances are 75% that we're going to end the half on defense.
(c) put those two facts together, and it's safer to take the ball in the first half. It ensures that we won't be shorted a possession while we're going fast.
(d) then in the second half, when we (typically) slow down somewhat, meaning the chances of us ending the half with possession are closer to even with the other team, then let them go first.
I could be totally wrong about that. May not be what he's thinking at all. But mathematically, it makes a lot of sense.
As an alternate theory, it makes a lot of psychological sense for an offensive-minded coach like Josh to always go for the ball, whenever it is offered. Just as a knee-jerk reaction.
Either way, it seems to be working out for us, so more power to hiim!
Go Vols!
* aside from halves involving onside kicks where the kicking team recovers the ball.