Vitamin D is part of a whole complex network of signaling processes related to (at the very least) regulating circadian rhythms and how is calcium absorbed and used in the body.
I could see how taking vitamin D in the evening would actually be harmful if it disrupts melatonin synthesis. Do existing studies control for this? If they are, they're hard to find.
Until I see vitamin D studies controlling for those things, I take meta-analyses like that with a grain of salt. And I'll keep taking vitamin D in the mornings + magnesium in the evenings when I'm depressed in the winter. It sure seems to help.