I would not listen to opinions but ask for the real explanation of why this would have to be done. I believe that in the 20s or 30s, possibly somewhat later too, you could disassemble an engine which sat for a year in damp climate with the exhaust valves open and you would find some rust. If it sat for more, you would perhaps find a rare case of a ceased cylinder. This is all history now, nothing happens to today's metals covered with today's engine oil when they sit a few months. If you are paranoid about it, you could pull some duct tape over the exhaust opening to stop some moisture going in, but then again, it gets the same moisture every night it is parked around the year, nothing so special in the winter when it's parked for a few months.
In addition to the 20s and 30s baggage, a lot of these stories come from mixing up long-term storage/conservation and winter parking. If you are putting it away for years or decades, go ahead do some conservation procedures. But the 60 to 90 days you park it for a winter is not a long term storage, oils and materials do not break up and transform during this period. Just follow the periodic maintenance and the basic things you need to do, like take the battery to the house and charge it every 3 weeks or so. And use fuel stabilizer, especially if you have ethanol fuel. Make sure that all this talk about waxing and polishing and oiling and putting condoms over the handlebar grips will not distract you from the few essential things that you really need to do instead.