A904 Transmisson deeper oil pan questions

There seems to be an obsession with filter extensions in deeper pans. An extension is not necessary unless your fluid is splashing around so bad that the pump sucks air; possibly in a 4wd or major g-force racing. Fact is, a filter extension shortens the life of the filter by immersing it down into debris that would normally rest at the bottom of the pan. If you want to add fluid capacity; just add a huge cooler.
True, but I like the idea of a drain plug, I flush my transmisson fluid every year. Plus with the shift kit and racing I’m always in that tranny.