Total nonsense.
I stack my AC's with large sponge at the bottom to catch the larger particulate matter, on top of that a few layers of blue/white media to catch finer particulate matter, and on top of that a large media bag full of bio-max rings, and a few have Seachem bio media as well.
A LFS south of me runs 3 AC 500's on their 300 gallon display tank that is typically packed with fish, and all they run is 2 course sponges in each filter.
It's no nonsense.
I used AC110 about 20+ years ago, and had to wrap a blue/white filter pad around the foam to improve mechanical filtration. The original AC foam is so coarse that fines will pass right through. I figure that if I had to use a filter pad on top of the foam, I might as well skip the foam and go straight to cartridge style HOB. I do not need the foam for biological filtration as I have plenty of in tank bio media (substrate, ornaments, and plants). For similar reason, I did not and have no need to install the biowheels for my Penguin.
I also have a LFS near me that ran AC500 in all his big fish tanks, all bare bottom, and fish are packed like sardine. In his set up, AC is better off than cartridge style HOB because of the heavy stocking and lack of in tank bio media. I have plants, substrate and rock, and additional bio media or bio filtration is not needed. My focus is mechanical filtration, and cartridge style HOBs are easier and quicker to clean, and cheaper. I can buy two Penquin 350 for one AC 500, and two filters work better than one by distributing the flow more evenly, and if one fails to self start in power surge, there is a back up I can count on.
The best bio filter is sponge filter that runs on trickling air lift flow. The reason AC foam is so coarse is to compensate for the high flow that would clog up a regular sponge at no time at the expense of lower mechanical efficiency.
I also discovered that slower flow for my Penguin can improve mechanical efficiency further. When my original Penguin impeller was shot, I replaced it with smaller impeller one model lower. With smaller impeller and slower flow, the operation is quieter, and it takes longer to clog up yet more thoroughly, meaning higher mechanical efficiency.
It is unfortunate that buyers pay attention only to the number rating, so a 500 gph must be better than a 350, not realizing that flow and media capacity are out of proportion. If high flow is what one desires. there are cheaper circulation pumps in the market. In my 125 and 75, I installed a circulation pump at one end to promote longitudinal flow to augment the back to front flow from HOBs.