Now this is difficult to prove, unless the original designers of the game give a word we may never know.

But if it actually make any difference, I'd code a taller player better chance at blocking shots and making headers while weaker at marking and positioning. This can be achieved by a bias of the defense stats distributed for players of different height, that should be simple enough to code.
Which itself won't make much difference consider the situations you are going to face are a bit random. The merits cancel out each other.

So it is not something to be worried about even if it did mean something.