Just had my new indie go through my W124...he recommended (and performed) the tranny fluid/filter replacement.
I also hold fast to the "if it's not broke, don't fix it" mantra...but I had the tranny act weird a couple of times in the past year, and thought it might be a good idea to have a bit of preventative maintenance done in that area...and as blackmercedes quipped, the price of a new MB tranny is enough to scare you into reality!