The WPG rule is a very general one. As you rightly suspected, depth will have an influnce on the amount of light reaching the bottom. There are other factors such as the tanks footprint to take in to account as well.
I am no expert on lighting, but I wouldn`t have thought that emptying half the water from your tank means you need half the WPG, although the depth has obviously been reduced. The WPG rule is not a linear function, with bigger tanks needing proportionally less WPG than a smaller tank.
Quality of light is a very important factor, especially if you want to carpet Glosso. What tubes do you have?
Dave.