I think a undergravel would be too much hassle in a tank this deep.
It would depend on the set-up and the use. I was actually reading this and thinking of reccomending RFUG for the following reasons:
1. Good top to bottom water exchange
2. RFUG keeps you gravel very clean thus reducing the dire need for vaccuming.
3. Better oxygenation throughout the tank (see #1) but especially in the substrate, thus preventing dead spots and anearobic pockets.
If you are going to keep any fish that dig you would want to set up one of RTR's overengineered designs, but In tall tanks especially RFUG is worth it's weight in gold IMO.
Set the powerheads on long lift tubes so they are just below the surface (high oxygen) and send the oxygen rich water under the plates and up through the tank. It's great for oxygen levels in the tank and also for the bio-bacteria in the substrate. If you run high on the flow rate, you will have easy vaccuming, and no maintenance below the filter intake sponges. Remember RFUG create very little felt current. The only real downer is hiding two 30" lift tubes. I also put my heater right beside the sponge intakes, that puts the heated water under the plates as well, and seems to fdo a better job of uniformly heating the tank.
I never run any filter by itself, so I would reccomend an hob or cannister as well. With the lower surface to volume ratio of tall tanks, I would go HOB, and probably bio-wheel. More for the surface agitation than the need of having the bio filter. If you are thinking of plants in this tank you may want to re-think. I have a 31" tank with some plants, and I am 6' 11" tall and still can't reach the bottom, everything has to be done with tools. Good luck.
Dave