I've done some elevation related aquifer investigations, but I haven't found aquifers shallower than the 3:rd level (not claiming it doesn't happen: only that I didn't encounter it). However, I've also found DF lying about aquifer presence (claiming they're there when they're not) in the pre embark info, as reported here
http://www.bay12games.com/dwarves/mantisbt/view.php?id=10268.
The presence of both biome and line aquifer boundaries is interesting. It might be of interest to examine a couple of cases of line boundaries to come up with a theory for when and where they occur (and also to provide info for a bug report, as it's probably not intended).
It would also be interesting to examine some cases of shallow (i.e. in the top two ground levels) aquifers and presence of aquifers where DF claimed there were none (i.e. where aquifers appear in the main embark biomes, not the cases where nearby "imported" biomes presence also brings aquifers with them).
Edit:
Further investigations: I've tried to find some logic for when aquifer supporting layers will contain aquifers and when they do not. What I've seen so far is that Conglomerate gets aquifers as long as it's deep enough (i.e. 3 levels below the surface or lower). I've tried shielding it with thick layers of basalt (more than 10), burying it deep in the ground (30 levels or so), and I've tried interleaving shale and conglomerate in both single and double level thicknesss, and all the conglomerate gets aquifers everywhere.
I haven't tried mountains, only various kinds of normal terrain at max elevation (149) and min elevation (100).