Tenting vias is a bad idea. Encroach them.
Tented vias are no guarantee that the cavity is completely closed. Closed or not : there is an issue
- If it is completely closed the soldermask may popcorn during reflow due to the trapped air expanding. Any moisture trapped inside is also problematic. That moisture may be a volatile compound of the soldermask ink itself. Popcorned soldermask is a humidity and impurity trap later in the process.
- if it is half open it will trap moisture for sure. Also : flux may wick into the cavity leading to a cleaning nightmare. Any flux remnants that wick into the cavity are extremely hard to wash out , especially under a BGA. The washing solution itself may get trapped in there.
Any humidity remaining , flux remnants and all (basically surface impurities ) will lead to CAF (conductive anodic filament) growing during powerup. CAF can build in minutes. With fields as low as 1 volt/mil .
If you think tin whiskers are bad .. wait until you deal with this misery...
For example : Water soluble flux is a pest. it needs to be removed completely.
Single sided capping is a possibility but then make sure to open the other side. Always hard specify this in the gerber data. Do not leave this to the board house.
Altium 16 and later has new options now to specify encroaching from the hole edge and separate top and bottom encroach spacing So you can run a post layout cleanup.
anything that is not marked testpoint : tent topside and encroach backside to hole edge. for safety : retract 3 mils larger than hole size. if it is a testpoint : open it completely on testpoint side 3 mils over pad diameter, and tent the other side.
https://www.parkelectro.com/parkelectro/images/CAF%20Article.pdf