Different authors seem to attach different levels of importance to keeping track of the exact tensor valences of various physical quantities. In the strict-Catholic-school-nun camp, we have Burke 1980, which emphasizes that you don't always have a metric available, so it may not always be possible to raise and lower indices at will. Burke makes firm pronouncements, e.g., that force is a covector (I recapped his argument herehere). At the permissive end of the spectrum, Rindler 1997 has a disclaimer early on in the book that he doesn't want to worry about distinguishing upper and lower indices, and won't do so until some later point in the book. Sometimes it feels a little strained to try to maintain such distinctions, especially in relativity, which we don't even know how to formulate without a nondegenerate metric. E.g., Burke argues that momentum is really a covector, because you can get it by differentiation of the Lagrangian with respect to $\dot{x}$. But then a perfectly natural index-gymnastics expression like $p^i=m v^i$ becomes something wrong and naughty.
I find this particularly confusing when it comes to higher-rank tensors and questions about which form of a tensor is the one that corresponds to actual measurements. Measurements with rulers measure $\Delta x^i$, not $\Delta x_i$, which is essentially a definition that breaks the otherwise perfect symmetry between vectors and covectors. But for me, at least, it gets a lot more muddled when we're talking about something like the stress-energy tensor. For example, in this questionthis question, I was working through a calculation in Brown 2012 in which he essentially writes down $T^\mu_\nu=\operatorname{diag}(\rho,P,0,0)$ for the stress-energy tensor of a rope hanging in a Schwarzschild spacetime. It's not obvious to me that this corresponds better with measurements than writing down the same r.h.s. but with $T^{\mu\nu}$ or $T_{\mu\nu}$ on the left. Misner 1973 has a nice little summary of this sort of thing on p. 131, with, e.g., a rule stating that $T^\mu_\nu v_\mu v^\nu$ is to be interpreted as the density of mass-energy seen by an observer with four-velocity $v$. Most, but not all, of their rules are, like this one, expressed as scalars. This is very attractive, because we have identities such as $a^ib_i=a_ib^i$, which means that it makes absolutely no difference whether we discuss an object like $a^i$ or its dual $a_i$, and we never have to discuss which form of a tensor matches up with measurements, because our measurements are scalars.
Related: Type/Valence of the stress tensorType/Valence of the stress tensor