Normally there are nitrifying bacteria in one's substrate. But they are there close to the surface. The bacteria need oxygen and but the time one is an inch deep in the substrae thare is not enough O to sustain the nitrifiers. In fact most of them will be in the first 1/2 inch.
The more plants one has in a tank, the fewer bacteria there will be. This is the case for two reasons. The fiest is that plants use ammonia faster than bacteria can. The second seem like a contradiction, but it is that plants arrive with nitrifying bacteria on them. As a result one's tank does not need to be producing more to assist with their part of in the cycled tank.
I have never done dirt in a planted tank. But I believe it neds to be uner something that will keep it in place. Next, if you tend to want to rescape or change plants, it is easy to dig up the dirt. That is one mess you really do not want to clean up. I have always relied on developing mulm in the substrate combined with using substrate based fertilizer when I had ones which needed such fertilizer.
However, if you were using the term dirt to mean substrate rather than soil, then the answer would depnd on several different factors- is the other tank cycled? Where are the fish in it ending up. From where are the fish for the new tank coming. Are you planning to have live plants in the new tank? How do you plan to get the new tank cycled before you stock it?
Have you read here?
https://www.fishforums.net/threads/cycling-your-new-fresh-water-tank-read-this-first.421488/