I respect anybody opinions on this matter cause honestly I don't have any good data to backup or debunk anybody opinions.

In any scientific (or an attempt to be scientific) data has to be both accurate and precise (as well as abundant to have any conclusion).
My hypotesis on people having failure after trans flush would be the tranny is already on the way out. so without complete autopsy one can simply blame it on tranny flush, it's always what you did last before failure analysis. trust me I am a S/W engineer and all bugs usually related to the last changes or addition, so that logic clearly has merit.

FYI, I flushed my tranny @42K(you can search around here) now my X5 @60K no problem so far. So draw your own conclusion and do what makes you comfortable.

Mikedd knock2 on wood bro