2008 ( non-catalyst ) 6.2 377 320 HP sb .. my question is by adding a taller oil filter ( larger )
better ?
Total capacity is 4.8 quarts for this year model MerCruiser engine ..

Yes, the larger the filter, the better off you are. Just be sure to use a good filter like Wix, Napa Gold, Fram Racing, etc.

A K&N HP3002 is a taller filter at about 5.5", and if you have room an HP6002 is really tall at about 8". I personally run a Moroso 22460 which is a 5.5" high flow design like the K&N and stock Mercury units are.

very helpful thank you