I just did a tranny fluid exchange via the cooling line and I dropped the pan and cleaned it out and replaced the filter. Truck runs good, smooth shifting, no problems.
I think the worry is the guys who use the T-tech machines or something similar. I did an exchange because I wanted to use the valvoline maxlife and drain and fills would just co-mingle that with the OEM ws fluid.
Truth is, I haven't heard anyone having an issue either way. Drain and fill is the safest. Fluid exchange is the most complete. Changing the filter does nothing. I changed mine at 165k and there was almost nothing in the screens. I never use new crush washers on anything and have never had a leak, and honestly, I was thinking about reusing the pan gasket on my wifes gx if it looked as good as my 4 runners did...
The biggest benefit to dropping the pan (other than getting and opportunity to see what transmission fluid tastes like) is to clean and inspect the junk in the pan.
FWIW, I did my 4runner last week and will likely do my wifes gx tomorrow. And yes I will replace the filter, but only because I already bought the damn thing...