I think the point is, as said by rbishop, that the most important parameter effecting how many fish you can stock is the surface area of the tank, which dictates how much gaseous exchange can occur (oxygen levels).
Probably therefore the least important dimensions for most fish is the height of the tank, as this doesn't add to the surface area. So the mistake would be to think that a tank which is 36 inches long and 36 inches high can take as much stock as one which is 72 inches long and only 18 inches high, if both tanks have the same width, just because they are of equal volume.
Then, if you want active fish, they will need room to swim, so long tanks. if you want territorial fish, they will need room to form territories, so long tanks too. So its not perhaps so much that shallow tanks are 'better' its just that in most cases the dimension to compromise on is height as opposed to length (allowing also that some fish prefer shallower tanks anyway e.g. labyrinthine fish like gourami, bettas).