I don't understand what happens with the disc firmware. As I understood special firmware is installed on a had drive to make it match with the Sierra Highs. Wil this be a problem when you try to get from 10.13 back to 10.12? When I reformatted my drives I thought I saw somewhere that the EFI firmware was checked and replaced.
What happens when you update is that the drive is non-distructivley reformatted to APFS (their proprietary format) and the new is is installed. You can go backwards in oses on the APFS disk (I believe) but you cannot restore to HFS+ Format Without losing your data.