I pasted this from another thread on this subject. I have photos of a Honda Transaxle on page 2.
Everyone has varying ideas as you'll see if you click th link.
http://www.garagejournal.com/forum/showthread.php?t=69920
1. The filter in that trans is a stainless steel screen, changing it will get you zero benefit.
2. Toyota uses a seperate sump for the final drive section of the transaxle,
I've seem people remove that drain plug while changing the trans fluid and assume everything is filled through the trans fill tube....in reality they now have a dry differential and burn it up in short order.
Check the fluid level in the final drive, just because the trans is full doesen't mean the FD is full. (plug on back diff. cover, fill until it runs out )
3. I think "flush" is a poor term to use "fluid exchange" is more accurate for the service they do using the cooler lines.
4. If the fluid looks discolored an exchange probably won't hurt
but remember it will still be a trans with 235K on it...with new fluid.
5. Many of the stories about fluid change causing problems are due to someone making a stupid error while performing the service. Also people who notice something not quite right with their trans run out and have fluid changed, and when it fails blame the guy who serviced it wanting something for nothing.......guess what, it was on it's way out anyway.
6. All this talk about "loosening garbage" in the trans is silly.
If your trans is full of "garbage" it's on it's last leg anyway
Most of this concern was about new fluid loosening up varnish deposits that have
built up over time. This is not a great concern in late model cars, you don't see many
that have varnish build up any more due to improved fluid and other factors
My humble opinion based on 45 yrs experience.