I don't know if a DC does more damage in greater depths, but I think that the same amount of damage is far more serious if you are deep. Loosing 50% of hull integrity at periscope depth is not much of an issue, at 280 m it would probably lead to the hull being crushed a second later. Also at greater depths you have less time to repair the damage if the boat starts sinking and have to run the engines faster or blow balast to keep your depth.
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