Everyone's got their point on this subject and it's not without merit.
In general, when it comes to Receptacles in Residential work I've got to admit to being a "taper".
Reason:
Who among us hasn't seen broken or missing cover plates and small children with little wet fingers nearby. It's one of my 'peeves'. We can't assure that Receptacles remain covered after We leave. Justified or not, if I can save any innocent child from the trauma caused by their curiosity it's worth it. Bottom line I guess is that it makes
Me feel a little better too.
Bill