I think that the ideal is certainly complete coverage.
But I am not too worried about a log peaking out here or there, because the wood in my hugels is mostly cottonwood and alder; it is going to rot down fast even if left allone on the surface. The wet but mostly above freezing winters help that along.
I think a framework meant for structural purposes is a bit silly unless you are using a rot resistant wood.. anything I was counting on from these logs would be *very* temporary, and it seems much more efficient to plan around a more permanent shape..
And, using a rot resistant wood and having a whack of it exposed might really amplify both the degree and duration of the wicking issue..
The much smaller hugels I built on my parents property a few years ago had converted 99% of the wood to soil in 3 years, and were definitely not holding their shape; I built enclosures of logs and
pallets at the 3 year mark as we liked the raised bed effect rather than the ancient grave mound effect.
But... these were used for annuals, so maybe heavily rooted perrenialified hugels would fare better?
I kind of doubt it would help that much, because the logs shrink as they decompose, and the soil settles and washes down...