I was applying the following logic to the resolution of digital sensors in particular (e.g. a 6Mp vs 36Mp 35mm digital sensors, with the same lens mounted):
Substitute capture for display in the above and you'll see what I'm getting at. I think a low res sensor will resolve a slightly defocused blur circle as sharp, while a hig-res sensor will be able to accurately record the defocus.
I'm assuming the same would apply to large-grain vs very fine grain film. A fine grain film would be able to more accurately record a defocused blur circle than a large grain film, which would record it as sharp. So the fine grain film would, theoretically at least, record a shallower dof than a coarse grain film.
Perhaps others here may have done this comparison? Theoretically, it makes sense to me.