What is your logic or calculation to come to a conclusion that using depreciation  results a bigger capital gain when the property is sold? 

Depreciation lowers the cost basis, recapture recover the adjusted lower cost basis  back to its original cost basis. both situations using the same formula to calculate capital gain. capital gain = selling price- original cost basis. Depreciation is not included with this formula.

My understanding is that there is no much tax difference whether a taxpayer take advantage of using  deprecation in the past or not. 

Just discuss about the tax result itself at the selling year. There has no much difference in tax for both situations. 

Please correct or verify my understanding;)