In the later versions of Cubase you don't have to worry about CPU load because the DAW automatically converts to a temporary audio track. You still have your MIDI channels there but for the sake of playback it's treated as audio.
I bounce down to audio simply to reach a certain level of commitment. This way I'm not tempted to go back and tweak drums. Like I said I usually dedicate time to solely doing drums/perc.
As for my fills, it really depends on the groove and overall feel.
Datsik has said in a few interviews that bouncing to audio really keeps his workflow moving as he "Can't" go back and make adjustments.
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