...it would be incorrect to claim that a sand bed provides 'more capacity to nitrify and denitrify' simply because it's deeper.
"As much as 70 to 90 percent of the overall denitrification was located in the uppermost centimeter. The remainder was found at 1-3 cm depth"
-T.K. Anderson 1984 "Diurnal Variations of Nitrogen Cycling in Coastal, Marine Sediments."
The misunderstanding is that areas with low levels of oxygen are a must for denitrification. Since we now know that aerobic and anaerobic bacteria exist together in the upper portion of the SB, than the heavy oxygen levels of our tanks would not be a factor. It's unlikely that denitrification will occur in the deep areas of a DSB, especially if nitrates never reach it in the first place.