I’m not aware that there is wetting and drying depth tolerance. The flow is controlled by the faces. As soon as any water crosses into a cell, I believe that cell is wet until the last drop of water flows out. I think the cells ultimately keep track of volume.
I could see that it would be nice to have a minimum depth before a face allowed flow to cross it. Or alternately, an easy way to make Manning’s N much larger for very small depths.