I had mine changed out at 94k this past summer and noticed an improvement in driving. Less downshifting on light gradients and lower fuel consumption.

In the X3, the fuel filter is within the fuel tank itself which requires the removal of a bunch of stuff, including the rear bench. The indy shop that did this botched the job multiple times, causing either an awful fuel stench in the cabin, and also an SES. They finally redid all the seals which cured the problems, but certainly it was a headache.