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Underwater Camouflaged Object Detection (UCOD) is a challenging task due to the extreme visual similarity between targets and backgrounds across varying marine depths. Existing methods often struggle with topological fragmentation of slender creatures in the deep sea and the subtle feature extraction of transparent organisms. In this paper, we propose DeepTopo-Net, a novel framework that integrates topology-aware modeling with frequency-decoupled perception. To address physical degradation, we design the Water-Conditioned Adaptive Perceptor (WCAP), which employs Riemannian metric tensors to dynamically deform convolutional sampling fields. Furthermore, the Abyssal-Topology Refinement Module (ATRM) is developed to maintain the structural connectivity of spindly targets through skeletal priors. Specifically, we first introduce GBU-UCOD, the first high-resolution (2K) benchmark tailored for marine vertical zonation, filling the data gap for hadal and abyssal zones. Extensive experiments on MAS3K, RMAS, and our proposed GBU-UCOD datasets demonstrate that DeepTopo-Net achieves state-of-the-art performance, particularly in preserving the morphological integrity of complex underwater patterns. The datasets and codes will be released at this https URL.