A decoupling capacitor wants to be turned fully on at the
channel, the channel is your bottom plate. An "off" bias
gives you the inferior series value of Cox and Cdepletion.
Your gate will see full supply voltage. This is where you
want to check gate leakage. But it is very probable that
neither gate current of normal, nor defected devices is
going to be well represented in your SPICE model and
you owe it to yourself to check the PDK simulation release
notes about such known deficiencies.
Likewise your Q factor depends on the quality of this
aspect of the models. It's taken seriously in RF CMOS,
not so much (sometimes, simply not) in digital kits. You
ought to be able to figure the top gate resistance by
hand from technology data and aspect ratio. Things like
poly depletion and the whole bottom plate, variable
channel resistance mess, less so). Figure your bottom
plate net resistance ought to be about 1/4 of Ron,
since you are going from L/W to (1/2)*(L/2)/W for the
two shorter parallel paths. But of course Ron will vary
with VT, Tox, temp, etc.
Finger geometry is your primary degree of freedom
and this will be driven by the somewhat competing
Q and C/area interests. Use shorter L to drive R down
and Q up, but you eat more area devoted to the S/D
contacts between. A few test layouts and some
interpolation / extrapolation should lead you to the
sweet spot.