Depth, like everything else, is susceptible to error due to the variables of target size, shape, and even it's position in the ground, etc. "Returns" are based on many different factors.
I wish there was an easy answer for you but there isn't. Per example, a larger coil presents a larger search field, so in theory a larger coil will cover more surface area and detect deeper.
However, a larger coil can also allow for more contaminants to enter the search field at any one time which can result in decreased sensitivity settings in order to achieve a stable operation. On the other hand, since a smaller coil allows for less contaminants to enter the search field at any one time it may then become possible to run that smaller search field at increased sensitivity or even full sensitivity which, at times, can even allow the smaller coil to hunt deeper and with far more efficiency than the larger one.