The way I have learned to tell if it is really dead is to pour water on the wood, if while wet it looks deep green, it will probably still send out shoots. If it stays brown, even when wet, it is dead.
I used this on my 3 inground trees this year and it seems to be accurate. Two of my 3 yr olds died to the ground, even though they were wrapped in a cage of leaves. Only my Hardy Chicago has life more than 2-3 inches above ground. The whole HC looked "greenish" so probably alive, but I still pruned it back to 24 inches for other reasons.
To test my theory I buried the HC top cuttings in a pot, under 1 inch of soil and guess what? Those slightly "greenish" cuttings are already putting out a shoot! So the "greenish" verses brown distinction seems to be a solid indicator, at least on the varieties I have.