The rules of DOF are universal...if they did not apply, you must be from a parallel dimension! 
The parameters of DOF calculation are differerent for different sized formats (e.g. APS vs. 35mm vs. medium format). But the rule's equation is the same.
And, contrary to your question, lens-to-sensor is not the variable in DOF calculation, sensor-to-subject and FL and f/stop are the variables.
Unstated in most DOF calculations is the assumption that an 8x10 print at 'normal viewing distance' is inferred...but in truth, changing to a larger/smaller print size and changing the viewing distance to that print is important in actual DOF calculations for all situations that deviated from "8x10 print at 'normal viewing distance' "