According to Toyota, my ’07 Tacoma with six speed does not require tranny service of any kind. It has to be pressurized and other steps for servicing..
Not to get off topic, but you can believe Toyota or use a lab to analyze the fluid.. I would urge you to ask Toyota to define "Lifetime". I have, they won't. The hogwash about "pressurizing to service" I suspect is the dealer scamming you out of money and taking the "flushing machine" short-cut..
On my 2010 with the 5.7 it is more difficult than the 02 but still not terribly difficult. I bought a fill adapter, use WS Fluid and use my temp gun and diagnostic tool to tell when transmission temp is correct to set the fill level. I never use a flushing machine only drain & fills. The first one I do, when I buy a used vehicle, is to drop the pan, clean it and the magnets and replace the filter. I then do multiple drain/fills in the first 10K of my ownership in order to start out clean. I then do one drain/fill every 25K.
As my buddy Dave says (owns transmission shops) #1 No such thing as "Lifetime" fluid & #2 The only transmissions we don't repair are the ones that have been routinely maintained with fluid changes (not flushes).
While I trust my buddy Dave, I trust Blackstone Labs to accurately tell me how my ATF is performing. The only vehicle we've ever owned where the transmission fluid could still be in perfectly safe usable condition (according to Blackstone), at 60K, was an Acura MDX. Honda/Acura also claims "Lifetime" and it is completely untrue in regards to my defined "lifetime". My wife's current Honda Pilot has 200K and I do a drain/fill ever third oil change because #1 it's cheap, #2 it takes me 15 minutes extra (much faster than the Toyota because I don't have to set the fill level by the temp of the transmission)
The way I drive my Toyota's, based on Blackstone Labs analysis, I am doing a simple drain/fill every 25K (you only get a few quarts with a single drain/fill). The reports come back perfect if I do this.
While most folks will never experience a transmission failure, because most owners get rid of their vehicles before 60K. I drive mine until they are murdered by road salt. Never had a vehicle die from an engine or transmission failure, but I routinely change all fluids. I fully expect my current truck to last to 450K to 500K (252K currently) ...
In regards to boats (on topic) I change the fluid on my Hurth marine gear annually.. We do the same for those of our customers who we do commissioning work for too. Never once had a Hurth gear fail when doing this, even the supposedly "crappy" Hurth gears we hear so much about.
This is the 60K interval for my truck. Note the 60K interval just for adding a Thule type box. Lifetime....???