From reading various sources, there seems to be several suggested approaches.
1) Place plexiglass on bottom of tank and put everything on top of it.
2) Place thin Styrofoam on bottom of tank and put everything on top of it.
3) Place undergravel plate down, add couple inches of substrate, then egg-crate, then more substrate, then rocks.
So, the theory behind #1 and #2 is that due to digging by fish, and shifting of rocks etc, it is possible that all the combined weight of a number of rocks could end up pressing on a single grain of substrate and therefore transmit all the weight directly onto the point of the single grain and thereby crack the glass.
I do not know how much of an issue this is, I kept lots of tanks without putting anything on the bottom and never had a problem, but who knows?
#3, the egg crate, this is to prevent the fish from digging down to the undergravel filter plate and thereby eliminating the "even" flow-through of water through the substrate biological filter bed.
If you are using an undergravel filter then perhaps you should consider using the egg crate. However IMHO forget the UG filter and instead run a sponge or two in the tank. You will need less substrate and get better results.