Looks like there's a lot wrong here. Sure the boots arnt on the tree. But it doesn't look like the the tree is tied to the stakes yet either. & if the boots have water, then it's probably frozen.

I have a feeling this is probably more about the builders & the things they said they would do on a contract to not have a negitive impact on the neighborhood, while under construction. I have a feeling the trees/boots are meant for summer & for saplings.

Though I have seen small trees staked in the winter along parking lots that may have snow plowed around them.