In my opinion you can't even choose to not claim depreciation, as you would be intentionally filing an incorrect tax return.  In connection with the Earned Income Credit, there is a Revenue Ruling (or something similar) that states you are required to claim all valid deductions (which includes depreciation).

and don't try and NOT recapture depreciation when you sell...IRS DOES catch this.  New client last year is still paying off the bill from a few years prior when they did their own return on TurboTax and sold a rental property, never took depreciation and didn't recapture it either.

Bill is correct...there can easily be other areas of the return impacted by making the "bad" choice of not taking depreciation.  Plus, it is just wrong.