I've always cut them about that height, but removed any burs and wouldnt leave the sharp edges like they did. I'll flip a coin if I put a coupling on the end. Some inspector might tag you for not protecting the wires I guess, but to me it would be a stretch, its PVC for goodness sake. Worst case, if you ever get tagged, put a PVC Box connector and then a plastic bushing. Have the PVC bushing protect the wires from the PVC pipe! [Linked Image]

But yes, the broken edges in that picture bug me.