If we're strictly comparing relative sand bed depths, then a deeper (more hypoxic) bed is better for denitrification.
Sorry for the preceding post ; hit the wrong key.
Yes,more depth can support more denitrifying bacteria since there is more surface to colonize if you can keep it hypoxic(low oxygen, NO3) vs anoxic( no oxygen, no NO3) and insure a supply of nutrients the bacteria need.
Unfortunately ,many beds particularly after several years of accumlation of detritus ,mulm and clumping are packed tight down deep and rather sterile; others may be anoxic with evidence of hydrogen sufide generation.
Many aquariums get enough dentirfication to meet their bioload with live rock alone or live rock and a shallow bed to do the job.
Many earlier writings on sand beds ignored the fact that the denitrifying bacteria are facutative and can live with or without oxygen and gave the impression that oxygen exposure would kill them. Hence, the must be 4 inches or more rule ostensibly to keep oxygen out of certain areas. Truth is if you keep oxygen out, you'll keep other nutrients out too. If you let a little in with other nutrients ,the bacteria will use it up and move on to the NO3.
Anyone using a dsb needs to be attentive to reseeding and maintaining the microfauna and critters in the bed from time to time,imo. This helps keep it a live sand bed with well channeled deeper areas fed by nutrients flowing in with the water and the critter's waste products.
They are very intersting and useful areas of the reef but need a fair amount ofattention. .