As wonderful as the "White Book" may be, it's not the 'law,' by any stretch of the imagination. Even if it were, please note the use of such terms as "may" and "in general;" one can drive a circus train through those qualifiers.
Returning to the OP ... not clear is the depth, and what is a 'wee liner.' It is possible that the OP is saying that he laid the pipe atop one of those landscape fabrics gardeners use to prevent
weeds from sprouting, then just has a scattering of gravel over it. As such, I would consider this as comparable to using bark or mulch, and allowed; after all, if we can bury junction boxes that way, why not pipe?
I guess you can say there's "burying," and then there's "BURYING."
Laying the pipe atop the ground begs the question of how to secure it.
I do think that the corrosiveness of the specific location has relevance; Article 110 requires our methods to be suitable for the environment. As I see it, this general provision trumps any later, specific permissions granted to specific wiring methods. The method has to be able to survive the actual circumstances.
Now, let's look at 'reality.' In my experience, buried EMT has always had the worst corrosion at those points from 4-6" below grade. Those parts of the run below 12" have shown rather little corrosion. My theory is that deeper soil is packed tightly enough to exclude oxygen- which is necessary for corrosion to take place. Looked at in this perspective, laying the pipe on the surface is a very poor choice, and a light covering won't help matters at all.
Carrying the example further, I believe it is the way pipe-wrap tape keeps air away from the pipe that makes it so effective at protecting the pipe. Were the OP to wrap his EMT, I expect it would last a long time. Sure sounds like 'supplimental protection' to me.
I would probably prefer a different method than EMT to be used, but it's a design choice. I also am wary of this 'light covering is not burial' concept; it's something that begs for abuse.
All that lacks to make this a real discussion headache is to have the OP run romex in the pipe