Separate the two questions people are really asking. The first is physics: does near-infrared pass deeper into tissue than red light. Yes, and it is measured: in living skin, 830 nm light travelled measurably farther than 660 nm, and it is not alone, since which wavelength passes best even varies by tissue. The second question is outcomes: does that deeper reach produce better results. On this, the direct evidence is thin, and what exists points the other way.
The largest trial to test it found that adding near-infrared to red showed no advantage over red-only for skin rejuvenation. The best head-to-head outside the skin, a muscle trial, found 660 nm and 830 nm statistically indistinguishable. And the one wavelength-comparison trial that did find all arms effective, in facial wrinkles, never ranked them against each other. Meanwhile the review of penetration numbers tempers the depth story itself: even at near-infrared wavelengths, only a small fraction of light aimed through scalp and skull reaches the far side in humans.
So the honest answer is: near-infrared penetrates deeper, that part is physics, but the trials have not shown that a mask adding it does more than a red-only one. A device selling itself on wavelength alone is selling an unproven edge. For more on what red light does show, read does red light therapy work.