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.
It seems to me that the main benefit of the deep pan is to keep the filter from being uncovered during hard accel/ decel/cornering. Without the filter extension, that benefit is not there. IMO, If someone is using a deep pan, a extension is not an "obsession" but a logical addition.