OK, let's assume DoF is format dependant. I take my 35mm camera out and see a scene I want to photograph. I look at the DoF calculator I found online at DoFMaster. I plug in 35mm format, I plug in my 150mm lens, I plug in f/11 and hit the go button. It comes up with a hyperfocal distance of 100', near point of 68.6' and far point of 184.3'. Great, this is fine, so I focus the lens at 100', dial in f/11, let the autoexposure (aperture priority) pick a shutter speed. Beep, image made.
I run home and make an 8x10 print. I look at it from arms length (I'm holding it). Perfect. DoF is just right. (I conclude Ray is right and DoF is format dependant.)
I look again at the print and see it is so beautiful, I will use it on the cover of my new coffee table book. I e-mail the printer and say run with it as the cover.
A while later I see the cover of the 16x20" book. The Dof stinks, way too shallow. What happened? After all, I only changed the enlargement of the image, certainly not the camera or film format. MAYBE, just maybe, the ASSUMPTION that DoF is format dependant is wrong.
Disgusted, I toss the book on the coffee table and walk away. I look back from the kitchen door, and the image, DoF and all, looks perfect. I must have changed the camera or film format while going for that scotch/rocks? Of course not. I changed the viewing distance. MAYBE, just maybe, the ASSUMPTION that DoF is format dependant is wrong. Seems now it may depend on the enlargment AND viewing distance.
And the beat goes on and the evidence builds that DoF MAY NOT BE format dependant.