Yes, the idea of "what the sentence is about" is more important than what comes first. The main "actor" in the sentence (we won't talk about passive right now) is the coat. What is it doing?
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AnonymousAlso, if we were to take the sentences "the man is wearing a hat," and "the hat is being worn by a man," despite the rule of subject having the most focus we are given the exact same image either way.
When should it be decided what the subject is and why?
Perhaps we could choose one depending on the context of a present discussion but what about