Any part of a tree (including twigs) will block a reveled tile underneath to become surface until the tree is removed
Nope. Twigs and branches block neither the "Light" ray nor the "Outside" ray, while tree trunks block both.
http://dwarffortresswiki.org/index.php/DF2014_Talk:Tile_attributes
That's what I thought, until I made some single tile farm plots under twigs (and recessed into the soil, so there was channeling under the tree involved, with a roof added afterwards). I could only plant subterranean crops until the tree was removed, at which time the farm plots magically became outdoor ones, even though the roof had been there from the start. The surrounding farm plots [E, W, N] were surface ones, as expected.
However, it's worth investigating anew and properly. Another weird thing that has happened twice when digging out some root tiles under a tree (without breaching the surface) was that saplings of the same kind as the tree above appeared where the roots had been, but the tiles remained dark and indoors. When the saplings died they were replaced by fungal growth.
Edit:
I've taken a new look at it, and Loci was correct, of course. I channeled out tiles under some trees (excepting the tile the trees stood on, of course), and the tiles that had twigs and thick branches above them were Outside, Light, Above Ground, while those that had trunks above (i.e. trunks offset from the trunk rooting the tree to the ground, above ground level) were Inside, Dark, Subterranean. The ground level under such trunks were Inside, Light, Above Ground. I don't have any trees with offset trunks at two levels above ground, but I don't expect that case to be different.