I just finished accumulating all the equipment for a 25 gallon FOWLR
set up with the intention of a future reef. What I have noticed is that there seem to be several different approaches to setting up. The same person might have a ton of different ideas of how to set up your system.
For me, I'm using a 10 gallon tank for a sump, an Eshopps nano skimmer, and lots of live rock. My tank isn't drilled, so I have an Eshopps overflow box, too. I still can't quite get my head around why I don't need an actual filter, but I'm okay with it.
I decided that I would settle on a tank size, buy it, then slowly piece together everything I needed so I wouldn't spend all the money at once. I know 25 gallons is a lot different than 75, but it still helped to space out the costs. All that said, your probably gonna spend as much on a skimmer as I spent on everything together!