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Often after a furious campaign I will review my command stacks for reorganization. I find divisions, generally assigned to a Corp, with elements eliminated. For example a division starts with 2 INF elements and an ART element after a series of battles the ART element is left and the INF elements are not even listed in red. The problem is the unit is still a division with a command point requirement of 6 so it is highly inefficient to keep this division.

Will the elements return if I retreat these divisions to a depot and leave them to rest? Or is the division shattered and now useless (or nearly so due to the cost for command)?

You likely know the answer to your question by now. It will rebuild if at least some remenant of each force composing the division remains.If only the artillery remains, no it will not rebuild.
Only if you see some fragment will it rebuild.