In many literature sources (web example), only a single value for the refractive index is assumed for the infrared element, and another is typically assumed for the sample substance. However, should not the refractive index be wavelength-dependent? So the wavelength-dependence of the penetration depth,
\begin{equation} d_p = \frac{\lambda}{2\pi n_1 \sqrt{\sin^2\theta - (n_2/n_1)^2}} \end{equation}
would not only be in the numerator, but also in the denominator: $n_1 = n_1(\lambda)$ and $n_2 = n_2(\lambda)$? Here $d_p$ is the penetration depth, $\lambda$ is wavelength, $\theta$ is the incident angle, and $n_1$ and $n_2$ are the refractive indices of the infrared element and sample, respectively.