This question is asked over and over and it doesn't matter what size tank you have. DSB, SSB or bare bottom all have their advantages and disadvantages. If you search DSB bare bottom you will find many threads to read through.
If you're interested in knowing what I did, I decided to do a shallow sand bed with course sand in my 280. It's basically gravel size. I tried it in my 29 gallon because it had 100 GPH going through it at the time and fine sand would blow around. I saw some cheap course substrate at Petco for $.90 per lb in 10 lb bags. It has oblong pieces that are smooth and just a few very tiny shells mixed in. I have only 1/2" to cover the bottom and I vacuum it with water changes. I really like the look of it, better than I expected. I was originally going to do a DSB in my 280 but the sand was going to cost over $400! I'm too cheap to spend that especially since the tank was used and didn't even cost that much. I like the look of the course sand so much that I decided to use it in my 280. I will only need 50 - 60 lbs to do 1/2" which will cost $45 - $54 only. I will also have less worry about catching sand in the magnet and scratching the acrylic. I am very careful anyway but this makes it a bit easier IMO.
At one time I had a SSB of fine sand in a smaller tank and I would never do it again. It just gets filled with gunk and if it's not functioning like a DSB or being vacuumed like you can do with course sand it's just a waste trap. That's just my opinion though as many others use a SSB and have beautiful tanks.
BTW how much was your tank? Do you know how much the 300 gallon costs? Of course it depends on the retailer but I'm trying to get a ballpark price. People never seem to want to answer the question on what these new tanks cost and I don't want to call a store and waste their time since I wouldn't be buying one for about a year.