I agree with you in part. Oil changes are one thing, and yes BMW does call for brake fluid changes now every 2 years, but all the rest is just not the case. There is nothing else really in the inspections that if it were not done that would result in a denial of warranty coverage if the part failed.

"Based on any particular fluid level being low" how the hell does someone determine that if there is no obvious leak? Inspection calls for CHECKS only, those are visual inspections, not a thorough analysis of the components. If there is no leak, then they don't open it up (transmission, transfer case, rear axle, etc.) and top it off.