I replace my fluid every 30k or so and have done so since the vehicle had around 55k on it. I will continue this practice as I see it as and inexpensive ($45 per can x 1 can) means of prolonging the life of the system whilst maintaining designed ride quality and functionality. I strongly suspect that these two dealers have their short term interests in mind and not yours. Ride quality is subjective and every system will eventually experience failure. Your vehicle is 10 years old and may or may not have a solid maintenance history, you report your AHC is working and presumably there are no stored codes, to a dealer that equates to "the system is fine, no need to touch it". This option presents the least risk with no exposure to their bottom line or business reputation. If they were to change out the fluid and lets say next week or next month you had some sort of failure or you decided the "ride wasn't as smooth as it was" I bet you'd be back at the dealer expecting a warranty fix - not aimed at you personally, please don't take it that way, its just human nature to want accountability and closure on a perceived wrong after you've shelled out $. With all the AHC system out there, built from '97 to '07 I'm sure there are Toyota/Lexus back office types crunching numbers and looking at costs and risks and the conclusion is probably "don't touch it unless its broke". I maintain that Toyota/Lexus screwed the pooch wrt planned maintenance schedules and the general dissemination of AHC technical data. From the get go if they'd promulgated a, say, mandatory 30K or 45K miles fluid change, I'd bet we'd be seeing a lot less age/miles related failures today. Too late to go back now, best thing to do is don't mess with apparently working systems, they'll fail eventually and when a client rolls in with flashing AHC lights and DTCs we can change out parts until the DTCs go away and only have to warrant the new parts we install, with its associated labor. I've a little bit of experience and background in fluid power, control systems etc and it was always drummed into us the importance of fluid hygiene, with temperature, contamination and age degraded fluid three of the biggest killers of hydraulic systems. Check out Mobil's Hydraulic Systems Care and Maintenance reference pages or go to Advanced Materials and Processes Technology Info Analysis Center publications, one paper states "75% of hydraulic systems fail due to contamination and ageing fluid". Obviously they aren't talking specifically about a Toyota designed AHC system but hydraulics in general. Regardless, sound repair and maintenance principles including the periodic replacement of aged, depleted and contaminated fluid is very important. At $45 a can and half an hour every second year why wouldn't you change it?
Carry On.