I agree with Rabbut that while plants should carry in a little bacteria with them, it is nothing like the use of mature media would be.
However, if you have no access to mature media and plan to cycle a bare tank, here are some thoughts:
Pros of plants during fishless cycling:
They might introduce enough bacteria for a small initial speedup as compared to nothing.
They make the fishless cycling tank look nicer.
The plants get a start ahead of the fish.
Cons of plants during fishless cycling:
Plants can absorb ammonia, possibly making ammonia levels harder to interpret.
Plants can absorb nitrates, turning them into ammonia for themselves, making nitrate levels harder to interpret.
Plants need light. Light plus fishless cycling conditions can promote algae.
There are probably other pros and cons. Preferences of TFF members seem to go both ways.
~~waterdrop~~