The thing of it is,
there is no code that says the grounds have to be made up at time of rough in. EVERYBODY, including myself, make them up because this is the ONLY time an inspector could see it.
If an inspector REALLY wanted to be an pain, he could pass a rough with NO GROUNDS MADE UP , in any box, for an entire house, ,,,,,then he would make a sidenote on his own documentation,,,,then come in on trim out and ask to have EVERY SINGLE DEVICE removed so grounds can be inspected,,,,,and that's a fact.
So,,,if I an inspector failed a rough in,,,because of the grounds not made up,,,
he did you a favor.
PS,,I voted yes because there is no code to cite for "when" you inspect grounds