Gravel is really only there to make it look pretty, to hide the poo, and for something to stick your plants in. There is a certain amount of beneficial bacteria in the gravel too, but there are plenty of other places for that to accumulate. Lots of discus keepers go with a bare bottom tank because discus require very clean water, and it's easier to keep the bottom clean with a bare bottom tank. Also, when raising fry, bare bottom tanks are usually used for that reason, as well as so the fry don't get trapped in the gravel. So, IMO if you don't want gravel, you wouldn't necessarily need it.