Theres a few things to consider:
Obviously it's gonna cost more.
But the bigger the better because a bigger tank has more room for error as levels don't flucuate as much.
Also though the extra height will mean you'll need stronger lights to get light all the way to the bottom. Which means more cost also. Which brings us to our final point: Everything will cost more.
Pumps, powerheads, more things used more quickly, stronger lights means more expensive etc. So really those things are what you should make your decision on.