Personally, I've had better success at low tide on many surf beaches. My belief is I can reach better areas that still contain a reasonable amount of water, that aren't necessarily as accessible at high tide. Having said that, I've had success at different times of the day and different tides on the same beach.
Recently I've been monitoring that idea more and have found dawn and dusk fish better at low tide, night time doesn't seem to matter and during the day I have better success at high tide, or just after on the outgoing.