In my opinion, it makes little difference. I use to just take off big fan leaves and let buds dry with leaves wrapped around them. This worked well with just a plant or two. I did not have any way to control temp. or humidity in drying area.
As more plants were added to grow, it became harder to trim, do to a lot more martial to trim. It became much easier to seal a space in garage that could be climate controlled to some extent. I started to remove 90% of leaves at harvest. Much easier and less time consuming when leaves are sticking out. Just need plenty of air moving in space and keep temp. 75 or below.
When I started a hydroponic indoor grow, I have kept the same regiment for trimming. Remove 90% of leaves, which I save to make kief, the rest of the sweet leaves are removed when buds are dry to touch, and stems start to snap rather than bend. I remove the buds from the stems and store them in an open container for 7 days. Twice a day I turn bud over into knew container to change air out. After that buds go in a mason jar that I periodically open.
Forgot, harvested branches are hung in a hardwood wardrobe with a small fan blowing across drying buds.
I guess it comes down to amount of material to be processed, and ability to control the drying environment. If you can control the dry area, I would remove as much leaf as possible when harvested. This will make life much easier when doing final trim.
Leaving leaves on buds will protect them from harsh environment, but if you can control temp and humidity, I would remove leaves before drying.
Hope this helps.