A very complicated question on the evolution of the higher 'H'-point. Until just recently and unfortunately, the bean-counters/marketing analysts set product targets to which engineering/design professionals begin their work. Unfortunately this led the the demise of many car companies, where product was 'not' king.
In the case of the 'taller' dims, it is set by target specifications for the target demographics. Exterior proportions & designs are optimized for the occupant, cargo & system package. The previous generation sales champions - popular pickups/SUVs set the 'H'-point standard or benchmark for many new crossovers/new vehicles. They preserve the taller & upright seating (BMWs X3-5-6,MDX, MKX, SRX, Q5, Cayenne, CR-V, Countryman, etc). The key to maximizing interior space is raising the 'H' point - the elevation in which the driver and front passenger hips naturally sit. Elevated above where it would be in a conventional reclined driving position. The benefits are many: first it means the commanding driving position; secondly it means the driver's and passengers' hip to heel angle is as close to ease & comfort. Finally, and critically, a high and upright driving position provides more room in rear row seating.
There is a cool marketing/engineering/design infographic that could make sense on the creation of the production models.
process outline : curb industries