The presence of «ذٰلِكَ» does not always prove magnification. The very same far demonstrative can distance a person figuratively in order to convey contempt. The commentary considers this disparaging use separately from the reverential one.
Magnification: «ذٰلِكَ الْكِتَابُ» — remoteness suggesting loftiness of rank.
Disparagement: «ذٰلِكَ الظَّالِمُ» — “that wrongdoer,” when the context conveys rejection and contempt.
The demonstrative form is the same but the purpose differs. Lexical distance alone cannot resolve the meaning; the speaker's intention and the full situation must be considered.