FWIW...
One of the brewers I have absolutely more respect for than any other is Kaiser. He's very into the topic of decoctions, he's done a ton of research into the history of German beermaking, reading and translating old German texts. Done all kinds of controlled experiments (and if you know Kai, you know he's VERY much the stereotype of a very precise German engineer). He's the one who taught me how to do a decoction.
Long and short of it, very controlled experiments, side-by-side batches, same recipe, same rest temperatures... and the differences actually caused by the decoction itself were very subtle, to the point where you can't really tell which beer was decocted and which was not.
James Spencer did a great interview with him a few months back, worth a listen.
Long and short of it, seems that the decoction is much, much more important in the context of maximizing the utilization of less well-modified malts, that the effect of freeing up the starch molecules for conversion is the reason for decoction mashing much, much more so than any flavor enhancements. That deep-malt flavor of a German lager is coming from the malt and the long aging, not from the decoction.
The process is still fun, it's still cool to kind of connect to the traditions, but sure seems from the research Kai is doing that the actual process isn't really adding much itself to the beer.
The real answer to "what beers need a decoction" is probably "the beer that's being brewed with less-modified malt," which these days isn't very many.