I have heavy soil. Just keeping it covered (with cardboard, or any other mulch) makes a big difference in its workability, plus kills the weeds. A single layer, overlapped, at the edges, is about right for me. I weigh it down with old boards and rocks. I try to cover it with other mulch when possible, and it pretty much disappears by the end of the season. my source is limited, so I only use it for the weediest sections of the garden.
Bonus is to spread
compost (raw or finished) under the cardboard for the worms to work in and 'till' themselves. Worms are surprisingly efficient at moving organic matter deeper into the soil profile. The cardboard also does a good job of blocking light and air from the
carbon lower in the soil profile, preventing it from converting to CO2 and leaving.
If I keep the soil covered, I can easily dig as deep as I need to. If I leave off the mulch, I can't even scrape with a hoe deep enough to plant potatoes.
I like to collect my cardboard over months, and leave it in the rain. The rain and sun makes the plastic tape simple to remove. After the plastic is removed, I put it on the garden, often in the rain. The pre-soaking helps me put it down with less hassle and wind blowing issues than fresh dry cardboard.
I try not to till after initial bed establishment. The area of my garden that was tilled in the first year was so much harder to work than the area established with sheet mulching, that I have no desire to till, no matter how many helpful neighbours suggest I till my mulch into the soil to 'incorproate' it before planting system.