I faced the same decision and chose to have the fluid changed. My reason was because ZF, the manufacturers of the gearbox, say it does need changing. I can't remember their odometer recommendation but most people put it at 80-100k miles.
Go in eyes open though, and learn from my experience. A transmission flush can reveal hidden faults in the gearbox. It won't cause them, but if there are some lurking, it may bring them to light like it did on mine.
Chester Transmissions recommend changing the fluid conventionally without using the flushing machine owing to the picky electronics of our gearboxes. I have to admit though, that immediately after the flush, it did feel a lot nicer to drive - it was quieter at idle (didn't know how much noise the gearbox was making!) and smoother when shifting and pulling away. Now that the clunking is repaired, those benefits have stayed.