Hmm, I think BMW is correct on this because this oil doesn't break down with time, nor do I think it has additives which do. Hence, the main issue is pollution of the oil, i.e. brake band and clutch disk friction material and possibly some metal shavings (sludge). Because of the way a modern tranny is lubricated and operated the amount would be tiny so that the oil and filter would probably be ripe for replacing at the time the box is worn out and need overhauling anyway. Hence, I don't see changing gearbox oil would extend the lifetime of the tranny - so in general no reason.
When I say 'in general' is it because there will be a few rare circumstances in which you could destroy the oil prematurely, e.g. if your car is flooded - don't laugh, happened to me once when my car was parked in a Dutch harbour and there was a flood while I was away - or in extremely dusty conditions. In such cases a symptom would typically be valve body problems, erratic shifting, etc, which would be picked up by the vehicle electronics and flagged.
I don't know how BMW dimension their gearboxes but I would expect a service life of at least 150k miles of normal use - and the same for the oil. Tribology has come a long way since automatic boxes started to emerge on standard cars in the beginning of the 1950s

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