Yes it makes sense, though the bigger your tire the less effect it will have. If you run mtb tyres, I wouldn't mind too much about the rim depth, especially at speed below 30km/h.
As for reallife experience, but totally on feeling, I do notice the difference between my low profile (old mtb wheels) and 50mm gravel wheels (same width with 45mm fast gravel tyres).
45mm is a good sweetspot. I do notice a difference in compliance between my 40mm and 50mm gravel wheels, but they are still perfect for gravel.