If you insulate up to the attic instead of just the upper floor ceiling, the heated space will of course increase and the transmission surface will become larger. So clarify with the planner whether this has any impact on, for example, the Energy Saving Ordinance or KfW classifications. If it is only to be used as a storage room, depending on what is to be stored, you can of course consider whether it should be thermally insulated. Also ask your planner about OSB boards. The use of OSB boards is not entirely uncritical with regard to moisture buildup and condensation problems...