For many things, grafting after break of dormancy provides better success. When the rootstock is actively growing, and sap is flowing, the graft union is much quicker to heal. T-budding is done when the bark is "slipping", which means that it is in an active growth phase. For many things, if grafted when dormant, they really do not heal together until dormancy breaks, so there is the added issue of keeping the scion viable until the sap flows. Every plant has different requirements and issues, so it is a little hard to generalize, but for many plants, you can graft dormant or not dormant.