Is Tu Beshvat a day of judgment for the trees?

Many Poskim[1] have written against the common conception that Tu Beshvat is a day of judgment for the trees. Although the Mishnah[2] refers to Tu Beshvat as Rosh Hashanah for trees, this is only with regards to the Halachic matters of tithes and not regarding the day of judgment. The Mishneh in Rosh Hashanah 16a explicitly lists four dates of judgment, and Tu Beshvat is not listed as one of them. Furthermore, Shavuos is the date listed as the day of judgment for fruits. Thus, the sources explicitly negate the notion of attributing a judgment day to trees on the 15th of Shevat. Nevertheless, despite the above, there are sources[3] that consider this day as a judgment day for the fruits of the trees, and so is the opinion of the Rebbe.[4] The explanation is as follows: Although everything is judged on Rosh Hashanah, nevertheless, a new judgment is given on the date that the tree begins to receive the sap and blossom fruit, which is Tu Beshvat. On Tu Beshvat the trees are judged while on Shavuos the fruits of the trees are judged.

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[1] Shnos Chaim 31:1; Nitei Gavriel in name of various sources

[2] Rosh Hashanah ibid

[3] Adnei Paz 131:5

[4] Likkutei Sichos 2:518