There are lots of axioms in the hobby. The one pound per gallon idea is a good starting point to get into the hobby. That axiom was already old news when I started in 1976, It works, but it is not the only way to go. If you start with a bare tank, no filtration of any sort, no rock, no sand, no bio-media or mechanical filtration, the only surface area available for the necessary beneficial is the tank glass. Not only is that a relatively small area it is also a poor area for bacterial loading. The goal is to have enough surface area in the tank/sump/rear chambers to house enough bacteria to properly de-nitrate the tank.
There are of course other goals. Here is the first one: what do want to provide homes for in your tank. Just corals, corals and fish, just fish, a natural reef, what kind lagoon/deep water/reef crest/etc.? The point I'm trying to make is what you want to house plays a part in your aquascaping decisions.
So does your available time to "tinker" with the tank and your feelings about technology versus nature. Just about anything that can be accomplished with technology can also be accomplished with nature instead. It depends on what you like and what you can/want to afford.
You need a place for bacterial filtration. Rock and sand are the traditional choices but various bio-media can fulfill the need in less space. You can also rely mainly on water changes. If you want nothing but photosynthetic corals, no fish or inverts you can get by with no rock but it won't be a reef it will be a coral farm. I've never seen it in print but my feeling is that you can pretty much count the weight of your corals as part of the pounds/gallon idea. They do provide surface area for bacteria and also filter the water.
The rock is a major portion of the surface area. So how much do you need? It depends to a large extent on your fish load. They are the main producer of Ammonia which is the largest concern as even small amounts are toxic to fish. The more fish you plan to keep per gallon the more rock/bio-media per gallon you should provide. Today the emphasis has shifted to less fish per gallon and more corals per gallon. I think that somewhere around a third to a half a pound per gallon is probably a good starting point.
Edit--- I should have added, I personally use about one pound per gallon and it is my main filtration for the tank. Low tech is my preference. I also prefer to provide hiding places and view blocks for my fish to reduce stress and aggression.