The only time it's advantageous to prune tops in an attempt to 'balance' roots & shoots is when A) you're lifting a tree from the landscape & leaving a substantial fraction of the root system in the ground B) when you're doing emergency root work when the tree is in leaf (e.g., when remove rotted roots due to over-watering, or C) when you have an attractive tree and you want to guard against the possibility that the tree will shed (weak) branches that you need as part of the composition. Essentially, you would be selecting branches to be mechanically shed with a purpose, as opposed to the tree randomly shedding branches it cannot support because of severe root work during dormancy/quiescence.
The plants only source of food is the leaves (except for the tiny bit of photosynthesis that goes on in green bark tissues), so there should be some thought put into removing significant volumes of foliage or wood that supports foliage. The more leaves you have on the plant, the faster roots will regenerate and recover from work. Physiologically, your only concern with balancing lies in trying to gauge if the root volume will support the volume of the canopy, and as James mentioned, if you work on dormant/quiescent trees, the tree will tend to only activate buds as the root system grows into being able to support them, so there is a little respite therein.
Al