No source, just obvious. Spill the same amount of oil in deep water vs shallow.....the deep leak has more time to disperse, so its impact will be less. Also, shallow waters are much more bio-productive than deep, so there is more "life" there to be effected.
Not obvious to those who tested it:
http://graphics8.nytimes.com/packages/pdf/national/excerptfrom2003report.pdf
Or perhaps fractionate:
http://graphics8.nytimes.com/packages/pdf/science/0521spill.pdf
And/or stay for some time underwater in large plumes, depleting oxygen and killing crabs, shrimp, mussels, fish...
http://www.alertnet.org/thenews/newsdesk/N25115351.htm
And remember, the greater amount of oil below the surface is not instead of, but in addition to the huge amount on the surface.