I'm with you fluid change, if it was under 50k I wouldn't question it and would've done it. But the common belief is that after certain amount of miles the detergents in the new fluid might clear out the parts and that might cause it to fail quicker.
Or soo went the conversation with multiple mechanics when my old 3series transmission started acting up. (But that trans was acting up and had 150k miles on it a number of years ago. That trans also proceeded to die soon after lol)
If it was an automatic,
maybe I would ever so slightly agree with that more out of date way of thinking, because the fluid also circulates through the torque converter and other various mechanisms. But in a manual, give that thing fresh fluid. Its just a bunch of metal gears and bearings spinning away. Im my mind, changing manual trans fluid is as mandatory and important as changing engine oil. You wouldnt leave the same engine oil in there for 30k miles and say "well since its older if I change it the engine might leak or not run right". Nah, change that shit out.
Edit: I had an 06 miata that I bought with 40k miles on it and the manual trans fluid had never been changed. It felt fine, but eventually it started feeling notchy and had some issues going in reverse. I swapped the fluid out with fresh Redline fluid and that thing shifted buttery smooth. Just change the fluid.