By low tide, do you mean aerial exposure?
If so, that is quite a stressful event and I can;t think of any benefit to it, not have I ever seen anything that would indicate it is beneficial in anyway...just remarkable that corals can survive it....and some don't.
If not, then I don't think a reduced depth for the duration of a tide makes much of a difference except in area where they are macrotidal, and then I don't think it would be necesary detrimental or beneficial. Just sort of the environment where those corals exist.