I may be mis-reading your post because it is a tiny bit confusing, so I will apologize upfront if that is the case.
If your friend is doing 100% water changes since day one on a fishbowl/vase/other unfiltered tank, then yes I suppose you are correct there. But for most of us here with sumps, filters, live rock, etc, you absolutely can do a 100% (or close to it) water change, as long as you match your parameters. The water itself doesn't contain any beneficial denitrifying bacteria. That is all on surfaces... rock, plumbing, sand, etc.