I had a new underground service installed this week.
I left a piece of 2 1/2" sch 80 PVC pipe with a male adapter, lock nut and bushing installed on the end of the pipe.
I also cut the pipe so that it would have 24" depth after installation (only 18" is required).
The POCO came to install the DB cable in the (my) trench the next day, when I wasn't on the job site.
Next time there, I looked in the meter base and sure enough, the bushing was laying in the bottom of the can. The POCO didn't use it.
I realize that they don't have to comply with the NEC, so I wasn't suprised, although I do try to cover all the bases.
So I left a bushing in case someone thought one was needed.
That said, I don't normally use a bushing on PVC Male adapters, but I do use a pocket knife to remove the sharp edge from the inside lip.
I've seen PVC adapters damage the outer sheath on cable when pulling, especially on smaller sizes, so I remove the sharp edge.
Code or not, it's (IMO) a good idea and practice.
steve