Well, I am not sure that I have ever heard of a company claiming that they denitrify. It could be the only filter you need depending on the type of set-up. If ammonia/nitrite are the primary nitrogen species that build up in a set-up than the wet-dry filter is probably the best filter out there. Many aquatic organisms are quite tolerant of abnormally high levels of nitrate (and many other tanks get large enough water changes where nitrate build up isn't a concern). In a tank with alot of autotrophs and alot of surface area for nitrification to occur this isn't our concern (reef tanks). It doesn't mean that someone with a reef tank can't have success with a wet-dry filter. However it is likely that they are having sucess in spite of the wet dry filter rather than because of it.