I realize this thread is not specifically about underground wiring but outdoor and underground are often related.
Even when not buried I prefer to run direct-burial cable in plastic conduit instead of pulling individual wires, even for short runs (unless the conductors are large, of course). I like the extra physical protection, especially underground. I also read of exleriences where burrowing animals chewed through UF cable. The recommendation for animal deterrent is to use 2" conduit. My runs are usually between farm buildings and runs are long - it would be a real pain to dig anoher trench and do it over. My farm has over 2500 ft of outside wiring with not a single suspended wire - even the utility service is buried, 7200 volts in a 600 ft underground run to a transformer on a concrete pad. I don't have to worry about trees in a storm!
BTW, since it is sometimes difficult to pull UF cable through long runs of conduit, I lay the entire length of cable next to the trench and slide conduit sections over the cable and glue one at a time. This is much easier.
Also, I don't know if this is standard practice for underground wiring (and water) but when filling the trench I add a few inches of fill then lay down two strips of wide brightly colored caution tape, then nearly fill the trench and add a third tape a few inches below the ground surface. This has been so handy when digging or locating years later.
When going to all the trouble of digging a trench to my shop (250 ft), I laid an extra run of empty 2" conduit in the trench, empty except for a rope.
JKJ