The point made (below) by @dspillet is correct, and important for one very good reason:
You will almost definitely have scripts that you have included after these two that depend on the jQuery object existing (otherwise what's the point in having jQuery at all). So imagine this trick wasn't used, and you just served up a local (or CDN hosted) copy of jQuery, then started using it in later scripts. It's reasonable at that point to assume that jQuery exists - which is because each script blocks, or if it doesn't, the browser itself will still make sure they execute in order. So it's perfectly safe to use this script without worrying about the order of things.
This is exactly why I (and many others) suggest that you put all of your tags at the bottom of the element. They block page rendering, so if they're in the , or dotted around the , they're going to delay the presentation of the page to the visitor.