I think there is a lot of confusion on this.
Some say NEVER change it. Others say only have 100k miles. Yet others say every 50k..and even others say don't change it unless you're towing. Some say to Flush. Others say to NEVER flush..and to only drain and fill.
To me it's simple. What's the best method to keep this tranny running for 300k+ miles (which is only 40k more).
Answer - Change fluid every 50k miles. No flush. Just replace what's in the tranny every 50k miles with WS fluid. I think my 260k trouble free mileage proves it's working. And I do a LOT of towing during the summer. Can I go longer? Maybe. But so far it's cost me less then $500. I'm happy.
You're basically talking about draining the pan every 50k and putting 3-4qts in and not trying to flush the Torque Converter (typically why 8+ qts of fluid are used)? Because that is probably not an entirely bad idea, but really a full flush/exhange at 100k under normal driving is a pretty good interval from collective experience and observation.
As for what is the "official" line:
~Toyota says WS ATF is a "Lifetime" fluid and never needs to be replaced. Yet all of their service literature states it needs to be "inspected" at various intervals (this can easily be dismissed as simply looking for abnormal operation if you want to go that route.)
~To make matters more confusing multiple vehicle Owner's Manual and Service Table Charts show that under "Severe Driving Conditions" (there isn't exactly a definitive definition from Toyota from what I read, but its heavily implied that Towing and other hard on the vehicle driving is roughly what they mean) requires fluid flush/change at 60k followed by 30k service intervals. So much for "lifetime fluid."
~The general 100k you see floating around (and that I myself advocate) is a culmination of many dealerships, Toyota Technicians, Non-Toyota Technicians, and owners who have found that typically after about 100k the fluid seems to lose its "punch" and slippage, performance, and/or other subtle drivability concerns start to develop that are easily resolved by fresh fluid.
It is also important to note that Toyota has not released a definitive formula for WS fluid (thought some members on BobIsTheOilGuy have seemed to narrow the possible origin from either a German or Japanese contractor; but no accurate formulation has been deduced as far as I have seen), nor are there any "Toyota Approved" WS fluids in which Toyota has tested and approved the formulation meeting their standards, thus you have to use Toyota WS ATF because it is designed for the vehicle and so far no one makes an aftermarket alternative that has been tested and vetted and if the vehicle is under warranty it will be tested and rejected if found not to be Toyota WS Fluid (though this isn't really our concern here.)
Hopefully that helps sort things out.