Based on talking and observing others but mostly on observing my cold hardy native trees, I Think winter die back due to a timing issue is a non-problem on fully dormant trees. I just have not seen any differences. Temperate trees not fully dormant being kept in mild places ( like Japan or Portland) can actually be more physiologically active than commonly thought--reactions may happen--perhaps this is where this rule work in late winter/early spring evolved from.
I have been experimenting with winter work on my trees the last couple of years and have had good success. I wire, cut, carve, whatever. I have to. I simply have more time in the winter and at least these things get done--and the trees improve.
Some time ago I asked my friend Lenz, "how did you take care of all those seasonal driven chores--like in spring (wiring re-potting etc.) on so many trees? He said, " I worked all seasons, all the time on some, trimmed all the time on some, wired all the time on some, repotted some in the spring, some in the late summer(juniper), some in late winter even (larch) only to be put away again"-- Of course all of this with came with random caveats and warnings.
I have notice the Europeans routinely have work shops during odd seasons I have always been told are wrong yet they do major work then. I have talked to and read about Japanese located bonsai apprentices about seasonal work and very often the overwhelming amount of work to do means procedures are simplified such as staged candle plucking--they get done all at once--blam--because there is no time to stage them all, or done when convenient, or when there is time. I was surprised at all they did in the winter.
I have no JM or anything like that and don't clearly know all the hormonal issues involved but I have come to the personal conclusion that if a tree is profoundly dormant and kept at reasonably moderated cold, protected environment, routine thinning and cutting back is not a problem in winter.