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Cutting back a tree at planting time helps it make a vigorous start by channeling available energy into fewer growing tips, as well as allowing the grower to choose where the lowest branches will be.
Note that larger-caliper bareroot trees (3/4" up) sometimes fail to start if headed back too low, below any existing side limbs or visible buds (peach/nectarine and containerized trees especially). If wanting to head back a large tree very low to push low scaffold limbs, success is greatest if the tree has been planted in the ground (not potted) early in the bareroot season. This is when the tree is freshest and strongest, and cumulative transplant shock the least, giving the tree the best chance to develop and push latent buds.