I'll have to disagree. OP can read up one of the million articles on it and decide for herself. I do agree the filter has the most bb. But it won't be cycled instantly with new substrate. Imo only.
Biological Filtration
Perhaps the most important function aquarium gravel serves is to provide a home for beneficial bacteria. Those bacterial colonies are necessary to eliminate waste from the fish, leftover food, and plant debris. The bacteria can live without a comfy gravel bed, but they might not grow in sufficient quantities to keep the aquarium safe for your fish.
If the tank is left with a bare bottom, it will be necessary to*change the water*more often to keep harmful waste from building up. But if the tank is heavily stocked, even frequent water changes might not be enough to keep ammonia and*nitrites*at bay. In that case, substrate is critical to help maintain a healthy environment.
- The Spruce Pet