I've heard an answer that makes a comparison to the reasoning for why we light Channukah candles upwards (1-8) from Shabbat 21b:
מעלין בקדש ואין מורידין
"we go up in holiness and don't decrease"
Is that legitimately the reason for our practice of counting upwards 1-49?
Are there additional reason(s) for counting upwards 1-49,
perhaps brought down by the Talmud/ Rishonim/ early Acharonim etc?