Denver, Colorado.
I didn’t close the ceiling, because after wiring, insulating and drywalling, my 70 year old father and I weren’t about to hang gypsum upside down at that point in life.

I did have a plan to get a crew in at some point to hang the ceiling/tape/mud, but it fell by the wayside, what with the house being 140 years old, and needing more attention.
If the outside temps are in the 20s, it takes the forced air heater about 15 minutes to get it into the 50s.
I do have the garage door insulated with polyisocyanurate as well, and it does help.
Some day I’ll have the ceiling done, and either install a mini split, or just use the convection kerosene heater alone. It would definitely be quieter, but the current setup has worked fine for a number of years.