Interesting debate this. I also treat manure as a soil improver, and have tried both applying a thick layer of manure and covering beds with black plastic overwinter, and leaving others uncovered, and covering them a few weeks before wanting to plant up in Spring.
The results seem to depend on the weather; I have had some beds remain very dry when covered all winter, and instead of finding nice worm worked friable soil, uncovered dried out lumpy manure that had remained as it went on virtually, and was a devil to fork in. On the other hand, uncovered beds remained more moist and broke down more overwinter, but were quick to sprout many weeds as soon as the weather warmed up a bit and certainly lost some of their bulk.
This year I'm making sure the manure and underlying soil gets well soaked before covering some that I will not need to use before April, and my potato beds that I will leave uncovered until early March, when I will cover them to warm the soil a bit before planting my earlies.