When shooting in volume, as in targets, or even hunting where it is practical one simply needs to use ear protection. Considering that a shotgun uses a fast type of powder & even with a 25" bbl has an expansion ratio in excess of 50:1, while a .30-06 for instance will use a much slower burning powder & have a ratio of less than 10:1. I doubt within reasonable limits bbl length of a shotgun will make much difference as to ear damage. I have done a good bit of shooting under hunting conditions with a 26" bbl'd 12ga & never noticied any unusual effect. On the other hand a GI .45ACP, now that's a different proposition.
As to build of the shooter, it would seem to me to be rather obvious a short armed person is not as apt to support the gun as far out as a long armed one, & thus will quite often be better served by a slightly shorter gun, or at least with a balance point nearer the rear, than will a long armed shooter. I am only around 5'8" with rather short arms & find few guns having 28" bbls that do not give me all the forward inertia "I" need, as do many 26" ones. Anyone who thinks 32" tubes are a "Necessity" can have my extra 4"-6" & put them where-ever they find "Handy", we're just not all made alike.


Miller/TN
I Didn't Say Everything I Said, Yogi Berra