Pardon me if this has been posted already, but I have found an actual statement from BMW on DEF coverage which should settle the issue:
"Diesel Exhaust Fluid (DEF)2- drain and refill (only in conjunction with a covered engine oil and filter replacement)"
BMW North America
Now, this would certainly imply to me that DEF flush and fill should be covered every 12 months, regardless of mileage, since "covered engine oil and filter replacement" is a 12 month action.
This would also remove concerns about the stability and degradation of DEF older than 12 months.
But then again, BMW NA often does not understand the implications of the things they write and publish. This could be another example of their apparently poor understanding of English.
In any case, printing that link out and stuffing it in the glove box might not be a bad idea for anyone that does a 12 month oil change due to not putting enough miles on their X5 in 12 months to trigger the mileage-based oil change.