I cut an access port in the top of my holding tank. Why? Because I bought a tank level monitoring system that uses plates stuck to the outside of the plastic tank to monitor the level and they wouldn't work because of residue (of you know what) stuck to the tank walls.
Anyway, the boat was eight or nine years old at the time and had been used extensively for cruising by the previoua owners. A lot of waste had passed through that system. When I looked inside, there was no more than 1/2" or so of sludge on the bottom and perhaps 1/4" at most clinging to the sides.
As I posted above, if there was more than an 1nch or so in the bottom, it would be impossible to pump the tank out because the sludge would cover and block the tank outlet.
For anyone whio is anal (pun intended) about keeping a clean holding tank, RV stores carry a device that's installed in the top of the holding tank. City water, under pressure, is connected to it and it rotates much like a lawn sprinkler to rinse the inside of the tank after a pumpout.
http://www.campingworld.com/browse/products/index.cfm?prodid=4969&green=2E6907C2-CD31-5D4F-B066-8D62329707EC&rewrote&cartsrc="WEBREC