Are you sure about that statement WyldFya?
I heard a rumour that concrete cures stronger underwater.
Sorry to question your statement, but I tried to remove my DIY styro/concrete background from my 60G and to my (and probably your) surprise a chisel and hammer barely made an impression on the background. This is after it was submerged for a year. I ended up just patching up the areas (they were small areas) I did manage to remove, because I realized that BG ain't coming out.
So GooDyboy420 here is some advice. Don't be conservative when making your background. Go ape. Be as creative as you can. Make cave, overhangs, places you might plant a plant. Really let your creative juices flow. If you plan on running an UnderGravelJet system, remember that you can hide the line that feeds to the UGJ behind/within the BG. When you're done with the styro shape step. Take a step back to look at it. If you feel there is a dull area, do something about it now! Make a cave, a ledge, a hole; whatever! but be sure you're happy with it before starting to cover it with cement.