Gravitational potential energy is (approximately) linear in height. I say approximately because this assumes constant g (which is a good assumption when h is small compared to the radius of the earth, which it is).
And in fact, a consequence of gravity's 1/r^2 nature is that one is only subject to gravitational acceleration from what is beneath them (shells above cancel out), so mine shafts are less efficient than towers (the effect size is small to the depths we can mine).
So adding more height doesn't help, and if that height is underground it could actually hurt net efficiency.
Efficiency in this context refers potential energy stored per unit height. The field is conservative no matter what you build.