I suspect a lot of the differing opinion, in part, centers on what the local AHJ will allow, depending upon his/er relationship with individual contractors, and just how much work really is done after a permit is finaled (read: work the inspector is willing to sign off on without ever looking at it).
The State of Minnesota Electrical Licensing and Inspections has long said, "For inspection of completed jobs, all receptacles, plates, and lighting fixtures (suitable for the location) must be installed."
If the luminaire has not been supplied for me to install, and I am to complete the job, I put up something like a porcelain lamp holder, not a blank cover.
Then I, or others, by separate permit, can later install the luminaire(s).
I show my intent for the lighting outlet by what I have installed, or not installed, at the time of completion, to the lighting outlet.