Indeed, it depends.
For example, the spot I surf the most is generally best on mid to falling tide; however in southerly swells its almost impossible to surf at low tide (steep close outs) and and can be great at high tide; but in gentle summer NE swells it works best at close to low tide because the swell otherwise doesnt have enough power to actually break on the sandbar - high tide is pointless as the swells just meander in and break 2ft from the beach.
Think how waves break - the sea floor slows the bottom part of the wave that causes the wave to break. So the bigger the swell, the great the depth in which the wave will break. So bigger swell might suit a higher tide at some places
https://surfing-waves.com/waves/how_waves_break.htm However, as a general principle:
Low tide - steep hollow waves, difficult to surf
High tide - fat waves, suits big boards that can catch a wave early
Mid tide - a bit of both
Best is - again as a general rule - mid to falling tide, because you can catch some easier waves to warm up and then get the more hollow face for hollow face stuff. (thats a technical term)
So the answer is - it depends, maybe, who knows...