There are several key differences between gearbox and engine lubrication that allow much more extended drain intervals in gearbox applications.
For one thing, the gearbox is sealed and no combustion occurs, thus no combustion contaminants reach the oil, and there's also no dilution from excess fuel enrichment. Additives (and the function they provide) also differ, and lubrication is not provided by oil pressure, the oil slushes around as the gears turn inside the gearbox partly submerged and they pick up oil with each rotation.
Engines need an oil filter because tolerances are smaller, you have tight passage ways and oil is under pressure. Combustion leftovers also contaminate the oil and make it turn acidic, in turn depleting your base reserves.
While i agree that never changing your gearbox oil can't be good, Mercedes did not specify it's good for the whole service life in vain.
I've changed my gearbox oil because i had a weeping driveshaft seal and when i changed that i refreshed the oil. I'll also change it again when i replace the clutch, but at 245.000kms the original one is still ok so it'll have to wait.
Changing it at set intervals would be a bit of a waste for me, oil is not a renewable resource and neither is my time