I was corrected by Henri about that behaviour. I shouldn't use that as a check.
Regardless, the tests do by themselves amount to the fact that the depth surface remains attached even after we explictly release all our references to it (therefore the refcount is 1 after calling release on the last reference). So after destroying the root surface, the attached surface is also destroyed as it's refcount was 1, and ddraw implicitly calls DeleteAttachedSurface which decrements that refcount to 0, in turn destroying it.