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Agree with @LorenaGdL about using basic matrix operations which are optimized by SSE, AVX codes and other parallel techniques (if needed). Your code should be:

void calcDepthValues(const Mat &depth, Mat & realDepth){ // should not return a Mat, it can be a very huge object
        realDepth= depth.clone();
        float a = -10758.02914f/255; // fix it if you already knew it 
        float b = 448.251214f+10758.02914f; // fix it if you already knew it

        realDepth *= a;
        realDepth += b;
    }