i have a 30" height tank and the depth is a pain at times but light penetration is fine even with leds, if anything it's better to place lower light corals. But the best thing in my view is the ability to create nice aquascapes with lots of room for corals to grow, you can also keep a healthy swimming space above your corals for fish who swim above the reef and dive down for cover ie regal tangs. So many people quote tank length as the only factor in deciding what fish to stock but rarely do people consider the actual swimming space inside the actual tank, rock walls or lots of live rock with lots of corals, atleast you can still stock a tank heavily with coral and still enable lots of swimming space above them.