I believe key factors here are several in making this decision.
#1: What age is the player?
#2: What stage of maturity is the player, physically?
#3: How many innings have they logged & are there any arm issues currently?
Andrews & several of the other leading surgeons do recommend 2-3 months of ZERO overhand throwing in offseason, particularly for youth players. Mine is a 2021 & we had always adhered to this when he was in heavy growth stages. I think that makes sense with the growth plate issues etc.
He is now at a stage, physically (6'1" 170), where I believe taking a complete shutdown would be a negative. Our Fall season ends in October. After this, we intend to throw 2X / Week moderately, no mound. Some 80% long toss & a little flat ground & work on secondary pitch feel. Play catch & mix in change up grip & spin some. There will be ZERO max effort throwing & certainly no extreme long toss or heavy ball throwing.
Max Scherzer has adopted this type of program after years of trial & error & complaining of the difficulties & soreness that would always flare as you try to crank it back up in the Spring after a complete shut down.
This method keeps the gains you have made during the season & prevents atrophy of the throwing structures WITHOUT significant risk associated with year round pitching or heavy arm use. To me, it is logical to continue to use the throwing structures & maintain strength & stability to be better suited to enter into the Spring as opposed to a complete shut down for those players who are fully, or close to fully developed physically.