Maybe I'm just hard headed, but most of that just doesnt make sense to me. Regardless of how much fluid you carry it will eventually get hot...a few extra quarts would just extend that time a bit. As far as keeping the level away from rotating parts...what parts? Half of the fluid is held in circuits anyway. I would love someone to explain exactly why there is a benefit to running a deeper transmission pan.
Thus far the only logical reason for a deeper pan I have heard to date is to keep the filter submerged during hard accelleration...not sure how big a problem that is with factory depth pans.
Another oddity...here is a TCI pan that doesnt even allow a longer filter/spacers -