With a skirt the tights should be inside white boots. Period. No discussion.
Non-white boots and tights pulled over the boots are horrible, horrible, horrible.
With pants or unitard I'm more willing to admit non-white boots or stirrup bottoms or other non-traditional looks.
Ladies: I also like white boots with tights inside and always a skirt. I hate that unitard thing now. I love Mao but she seems to go for the brown tights over her boots which I think doesn't do her justice.
Depends on the dress. With some outfits, those bright-white boots draw the eye to exactly the wrong place and throw off the look. (I'm not even thinking of unitards--I have rarely seen one I like.)
What I do NOT like are the the tights that just cover the tops of the boots. Footless are fine for pactice, but they do make the legs look oddly truncated and the feet very strange.
It looks better than it sounds. Sasha usually wears her tights over her boots and that looks great on her.
It can depend on the skater's build. Yesterday on youtube I was watching a rather stubby skater who wore tights inside white boots in a recent comp. I wished she'd tried a boot-over to make her legs look longer.
This still makes me think of Fumies Worlds 05 black lacy "yowsa" pants and top outfit with the white boots sticking out. I loved that, but other times I have seen this combo of black and white that is just atrocious.
What some are saying about who is... is a great point too, some guys look "right" in a suit with sneakers for shoes. It does have a lot of dependent factors involved IMO.
Personally, I hate the look of over-the-boot tights. I don't think they look good on anyone. If you really don't want to show your white boots, then DON'T BUY WHITE BOOTS! Get them in beige/tan. OTB tights look, to me, like the skater is trying to hide the fact that she is wearing skates, and they only make the feet look big and clunky. To me, the only thing worse is the footless tights pulled over the top of the boots. Majorly ugly.