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Bit of both. I have modified my Eliminator pedal so it has no heel plate. A modification Joe Morello did which makes better use of the pedal plate. The great instructional for heel toe is the step by step Hal leonard DVD " Bass Drum and Hi Hat technique" by Michael Packer.
It is similar to the Joe Morello Moeller technique. The Steve Smith DVD also good showing the motions.
Many play off the head and many into it, i use both as the song demands, prefering the fat thump of playing into it, but for speed you need to let the batter head do the work.
The Colin Bailey book is also good with a very good explaination of his technique and how he gets his power and speed with little effort. I use his technique where leg does prime notes and ankles do rest with ball of foot lightly on the pedal sweet spot.

For a great foot and head work out, Tiger Bill Maligari has an excellent book called "Double Drumming", i can highly recommend.Available from his web site.