Hmmm, no suprise that most of the guys prefer topless...
I use a top on my 46 bow for several reasons and have had no problems.
The main reason is lighting. I use a lamp that has 2 96 watt PC bulbs and wanted to get the most light penetration possible. I found that I got a better more intense light with the PCs closer to the water with a glass cover than I did with just the PCs farther away. Beacause of this I wanted the PCs as close as possible without causing heating issues.
Heating is the second issue. I live in Minnesota and for most of the year the issue is not too mich heat, but to little. The lid helps keep the temperature more constant with less electricity.
Evaporation is the last but maybe not least. I have chosen to use Kalkwasser for my main calcium supplement. To do this I need at least a half gallon of water to evaporate a day ( this is the amount of kalkwasser needed daily to maintaing my calcium/alk levels in the 46).
I have drilled two 1" holes in the top to help achieve a good balance heat/evaporation and this does provide a little better environment for gas exchange than a lid with none. However, I believe I already have more than enough surface area for good exchange with my refugium and sump (and protein skimmer).
92 Corner :
I am just finishing the lid for my newest tank a 92 corner. This tank will be lit with a single 400 watt mh lamp. I do not plan on using a lid for this tank, guessing that I will be best able to balance the heat and evaporation issues without one. However I am building the cover in a manner that leaves my options open.