Actually, doesn't that panel prove he has to reactivate OFA after a vestige clash? In the first panel after they are forced out,
Deku has no OFA electricity around him, the vital visual cue that indicates when he's actually using the Quirk, and he immediately wonders whether Shigaraki managed to steal it, right before activating it again and answering himself that Shiggy couldn't steal it.
If OFA had still been active at that moment, the electricity would be visible around his body as well, and he wouldn't have any reason to question whether he still had the Quirk.
Furthermore, the idea that Deku still had OFA active right after giving it up, and then somehow deactivated it at the exact moment
he desperately wanted to get up and stop All For One makes no sense. He was only able to use the remaining embers after Eri healed him slightly.
Expanding on this further,
we know that Deku's body rewound itself just moments before losing his arms, and not even for an instant did OFA reactivate.
This is important because
when All For One's body reverted to his teenage self, he began to glow again at
around the same age and moment he stole the Glowing Baby's Quirk. By that same logic, Deku's rewind should have reverted him to a time when he had Full Cowl active,
but that didn't happen. He simply didn't have OFA activated during the period in which he was inside Shigaraki's vestige world.
And yes, I know AFO's rewind doesn't affect the Quirks themselves, but it
does affect his body.
That's why he instantly loses the wings he stole from Hawks, and that's why
he randomly starts glowing, his body was reverted to a point in time when he was using that glowing Quirk.
If OFA and the embers were the same thing, and Deku was still using them in the vestige world, then Eri's rewind should have brought his body back to a moment where he had Full Cowl active right before losing his arms. But that didn't happen. And if OFA and the embers are
not the same thing, then Deku would have needed to reactivate the embers right before taking Shigaraki’s explosion, something we never see. Instead, just a few moments later, he's shown completely Quirkless and helpless on the ground.
TheRustyOne's argument relies on the idea that Deku somehow activated the embers, not even the actual Quirk he had given away just minutes earlier, right before being forced out of the vestige world, and then somehow deactivated those same embers by the time the scene cuts back to him moments later.
Without any evidence that Deku used OFA or the embers before or during his confrontation with Shigaraki in the vestige world, without rewind restoring him to a point in time where he had Full Cowl active, and with
the previous vestige clash showing he wasn't using his Quirk immediately after being expelled, there is more than enough support to conclude that he was not using Full Cowl during or after the explosion of this calc.