Here is a post about the UPF48R filter from here
http://www.g8board.com/forums/showthread.php?t=19528. Check out the last paragraph. If you can confirm that, I don't know if the extra cost is worth it. These engines don't have the high oil pressure like is talked about the vettes needing, although it won't hurt anything (except the wallet).
Words from ACDelco:
Rely on Duraguard Oil Filters to: Trap particles as small as 25 microns, insuring a clean supply of lubricating oil flow into the moving parts of your engine. Provide a leak-proof connection with the double lock seal at the base of the filter shell and gasket retainer plate, so dirty oil stays away from your engine. Thermosetting adhesive seals hold the paper media in place for consistent, dependable oil filtration throughout the filter. UltraGuard is worth its weight in gold for your engine – ACDelco Ultraguard Gold Oil Filters. Protecting engines better than any other oil filter on the market, ACDelco Ultraguard Gold Oil Filters are built using state-of-the-art filter technology that helps them reduce engine wear by 74%. In addition, ACDelco Ultraguard Gold Oil Filters remove contaminants before they enter the engine with the highest efficiency rating on the market at 98%, trapping particles as small as 8-10 microns. Ensure a fresh supply of oil to the bearings, rings and other moving parts. Have a Teflon-coated gasket that protects against leakage and makes them easier to install and remove.
More Info:
GM Powertrain has released a new oil filter for the 2009 Corvette. The new design UltraguardTM Gold UPF48R oil filter will be used on the following OEM applications:
Z06 - LS7 7.0L and ZR1 - LS9 6.2L
According to GM, this filter was designed with the following in mind: “With the addition of piston oil cooling nozzles and other unique lubrication system requirements, a new design dual-rotor oil pump is required for the LS9 application. The new design oil pump produces greater volume and higher system oil pressure. To meet those requirements, a new oil filter with higher BURST strength is required.
The UltraguardTM Gold UPF48R filter (U is for Ultra and R is for Racing) is black in color, has a thicker exterior shell and can be identified as GM part number 12626224. The internal components are the same in both the UPF48R and the PF48 oil filters. The UPF48R can be used in applications where the PF48 is specified.”