Bark is not root tissue. It is built to stay dry and to breathe, and it has no defense against being held wet for months on end. Material banked against a trunk keeps the bark damp, and damp bark softens, rots and lets in insects and disease at the one point the whole tree depends on.
Trees also answer a buried trunk by rooting up into the mulch. Those roots circle the trunk instead of running out into the soil, and as they thicken they can girdle the tree and close off what it moves up and down. By the time the canopy shows it, the damage at the base has usually been there for years.
So the material comes back off every trunk and stem, and the root flare, the point where the trunk widens out into the ground, is left visible. The bed still looks finished and nothing on the property is being buried.