The rough uneven surface of a plowed garden will keep more winter soil moisture by catching blowing snow. The soil will then be in better shape for early plowing in the spring. Since you bury the debris before winter, it will decay during the following months. The freezing-thawing action of the coming of spring actually helps to break down the heavy soil clumps. Consider soil testing for pH and nutrient levels now.
Most soils are naturally acidic.
We also give a fertilizer recommendation in the report. Liming and fertilizing based on these test results is an ideal way to maintain good plant growth. Lime applied and incorporated into the soil during the fall months prepares the soil for next season's vegetables. A final step of the fall garden clean up is to evaluate the garden and make notes to help plan next year's efforts. Make notes on the crops and varieties you grew this year.