DC manual
"NOTE: To obtain accurate readings, valve lash measurements AND adjustments should only be performed when the engine coolant temperature is less than '140 F'. "
My mechanic friend who has years of Porsche and BMW experience on valve adjustment "cold means stone cold".
I suppose the cooling that will occur from the time you start until you finish will change the readings enough to prevent precise adjustment. BUT at the same time, I'm sure that there are a couple of Cummins engines on the road with warm-adjusted valves.
good luck