Substrates, wood and plants during fishless cycling are entirely by individual choice. Personally, if I were planning to have live plants, I would go ahead and put them in so that I could have at least the hope (even if its only psychological) that some good bacteria might ride into the tank on them (helps with the long periods where patience is sorely needed.)
Fishless cycling tanks often get heavy algae, so having the above items during fishless means you need to be prepared to clean them later - not always the case but better to understand it may happen.
Indeed, light is a factor used by bacteriologists in bacterial growth, however there is no literature about whether it is of any importance for growing the two good species of chemolithoautotrophic bacteria that we particularly seek in fishless cycling. Therefor the only practical guidelines concern not overdoing the light as it will encourage algae.
~~waterdrop~~