To say it is miniscule is an overstatement.
The daily variance of normal operation of any vehicle far outweighs these theoretical discussions of "gain" from upsizing a filter. What can be proved in the lab does not always equate to the reality of life.
Consider this: every ying has a yang. A larger filter that may cool a tiny bit "better" due to surface area and capacity in summer, also delays the proper warm-up of the oil in winter. And right now, there is probably some BITOGer out there trying to maximize every last opportunity. Perhaps he'll use an oversized filter for cooling the summer, and then FCI to an undersized one in winter ...
For those who upsize a filter to satisfy that itch, I say go for it. But it is an emotional reaction not based on any tangible real-world data.
Believe it or not, I do use non-spec'd filters in some of my applications. But I do so realizing that I, the individual, am the one at risk and would have full burden, should the unthinkable happen. I do it as a matter of convenience (commonality of filters, for example), not because I think the filter will reduce wear or aid in cooling. All of my equipment is out of OEM warranty, and so I only have to contend with the filter warranty. That risk, regardless of how remote, is mine to bear should something fail. I accept that.
Consider this reality; many OEMs are now extending their O/FCIs, and yet downsizing the filters. What's that tell you? And they have WAY more resources (time, engineers, labs, test equipment) than any of us will ever have in our garage. Some of these vehicles are seeing O/FCIs at 2x or more of what they used to be, and they do so on a smaller filter in many examples. My Fussion could easily go 10k miles on that tiny FL910 filter. And the UOAs showed even longer OCIs were attainable.
You want to upsize? Go for it! But understand there is no rational claim to wear reduction, pumping loss reduction or cooling gained by upsizing a filter in the normal world. And the risk of going off the reservation, however remote, is yours to bear alone.