From what I've read on here, the filter has the largest amount of bacteria, and can pretty much replace all bacteria lost by means of a substrate change in the course of a day. I've read debates, but this is the side that generally won out. Therefore... is it necessary to put the gravel back in? Also, same thing goes with the old tank water. The beneficial bacteria generally is not free-floating, so the only real purpose that I see to keeping the old tank water is to keep the water chemistry from changing too much.
I bring this up since I use 2 3-gallon buckets for water changes, and I'm willing to go get 2 more, but for a 45 gallon tank, I'd need 7 or so buckets to get the suggested half of the water out. And, in either case, I do 30-50% water changes often enough, so that shouldn't upset the fish too much, methinks.
Thoughts?