We do a lot of resi remodel and often have energized wiring capped and tucked into boxes until trim. I never nut off the neutrals. If I should (excluding AFCI/GFCI circuits) please enlighten me.
My current job with a new employer also does not cap off the neutrals - which I found odd. Especially since they planned to energize ALL of it.
The result - due to several ground faults, was ~10A of sparking and current on the plumbing while someone was working near the temp main panel. This was due to a parallel path for neutral current as one of the faults was a neutral to EGC in a metal box to metal framing which also contained plumbing.
In the past - I had a job where someone had done the same - not taped off a neutral, and I showed up to the job and saw puffs of smoke out of a box... Turned out the #12 neutral was carrying 50% unbalanced current of several 3 phase panels, (~50A....) then back out on the EGC - then back to the main...
A common practice is to install GFCI recept's on the installed wiring and just wirenut the switches for lighting. However, the ground fault often happens prior to the device in temp situations. I'm wondering if there should be a code for such things that clearly spells out where the protection should be?
In the past in other companies we would put a 50A GFCI breaker in for spider boxes, and then feed the wiring temp'ed from that. If someone did not cap off a neutral it would trip. For that matter if something happened where the wiring was disturbed by rockers it would also trip - even if not energized. Essentially shutting down at least a portion of the job. A nuisance at best, but safe IMO.
Anyway - I too treat neutrals as hots - sometimes the worst shock you can get is from one...