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It can be for personal choice or if you want specific fish or items. Any type of large fish (fresh or SW) really needs a larger tank. Most want a tank that is no higher than 30 and 24 or so inches deep. The only other way to give it more volume is length.
As Joy said, some fish do require longer tanks - 6' long or more (like Tangs) because they need the room to swim around.
You can stock a lot of fish in a long tank that you cant stock in the same sized tall tank.. 20g for instance. The tank is 6" longer in the long version, which makes more room for scaping (reef or planted), but also gives considerably more swim room for fish like danios or dwarf cichlids.