Okay, I can see why a flood would bury small animals deepest, but why would burial depth be a function of complexity?
At any rate, with regard to size, your hypothesis is resoundingly falsified. Many species of dinosaurs are orders of magnitude larger than the largest extinct land mammals, and yet we see dinosaurs buried deeper than mammoths, sabre tooth tigers, and the like.
The more complex organisms were more full of hot air than the simpler so they floated longer.