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The transmission is a mechanical system with bearings, gears, and wears-in just as the engine and differential do. The only reason you wouldn't change the fluid would be for cost reasons...it's cheap insurance.
I'm sure BMW did the trade study and determined that it likely doesn't need it, but if you drive you car hard and/or track your car, it's a no-brainer. If you've ever changed fluid after a break-in, you'll see metal in the fluid. Filtration aside, it isn't a bad thing to get it out of there.
My take, anyway!
-Brian
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