Question:

Assignment Rules determine ownership of Survey Target records for targeted accounts after a Survey is published. When using Territory as Assignment Type, if there is an overlapping territory between a user and the account, that user is selected as the owner of the Survey Target record. 

Under this situation, Is Survey Assignment Rule first evaluate User or Account?

Answer:

The Assignment Rule first evaluates User during the process.

For example, for territory A, the assignment process will look for all Users at first in territory A, then it will try to find if there is an overlapping territory between a user and an account.

Related Documentation:

CRM Help Documentation: Adding Assignment Rules to Surveys