Since I'm the one who wrote the most lengthy post on the pro-long-tones side, I'd like to clarify:
I did NOT say you can't build tone through other means than long tones. I would like to suggest, though, that other things mentioned here do not provide the CONCENTRATION on tone quality that practicing JUST that will do. You do all realize that professional athletes almost uniformly spend time in the gym working on strength, flexibility, and aerobic capacity? Even though the game of American football does NOT involve lifting weights, nor the striking of yoga poses, nor the running of long distances rather than sprints, I can guarantee you that all successful NFL players stretch, they all spend time in the weight room, and they all run laps.
We practice to get better at things. Practice that's concentrated on a specific item is generally more effective for that item than diffuse practice. You need multiple things to be covered in practice, of course. That's why we practice scales; that's why we have etudes; that's why we (many of us) practice overtones; and if you choose to use long tones (there are several different ways to do this), you'll be spending that time concentrating purely on airstream, voicing, embouchure, and the resulting pitch and timbre. You won't be spending any of your attention on fingering, on changing notes cleanly, on expression, on vibrato, on improvisation, on remembering the melody, on reading the notes. You'll need to practice those things elsewhere. And of course you'll need to practice putting it all together, by performing repertoire.
There are as many practice regimens as there are musicians, but I always come back to the proposition that the standard pedagogical methods are generally the fastest most efficient way for most people to get up to speed and/or maintain themselves at a high pitch of performance.