While it does make maintenance easier, that is not the most important reason for cycling.
A cycled tank provides the best water quality for your livestock <period> It keeps ammonia at 0.0ppm
at all times, even between water changes. Only a heavily-planted tank offers the same protection. Most keepers use plants and the cycle together -- it just works better that way, especially in smaller tanks.
Any volume of non-toxic water will support the growth of cycling bacteria. IF there is enough surface area (filter, substrate, decor/plants) for a big enough colony, and enough oxygen, the bacteria will grow to oxidize all the ammonia produced by the stock. In other words: any size tank can -- and arguably should -- be cycled. In fact, you have to work to prevent it.
CYCLING: the two-sentence tutorial
How big a colony grows in the substrate compared to that in the filter is the object of much conjecture and discussion. Even if more bacteria lives in the substrate, the filter bacteria are exposed to more ammonia. What
is known is that, in a mature established cycled tank, the colony (as a biofilm) distributes and arranges itself throughout the system in such a way as to completely oxidize all ammonia produced -- and in the most efficient manner.