Auto Trans theory type question

So there's been a fair bit of chatter in recent years of people installing a deeper pan on their transmission, but it seems most insist it must be accompanied by a means to lower the filter closer to the bottom, lengthen the dipstick and maybe a mod or two more. Is this absolutely necessary, and if so, why? I realize the unit will not be able to access the extra volume so it would be just extra volume, but since the dipstick is calibrated for the original filter configuration if you just...

Auto Trans theory type question
Author: Polara_500