I am of the opinion that people who buy/lease cars only to get rid of them at such low mileages probably took VERY few pains to treat the car well, maintain it, etc. Id sugggest all fluids to be replaced (including brake fluid, but not PS fluid).
From what Ive seen of 100k service fills for auto transmissions, the people who service them regularly, or at least drain a little fluid out and replace at regular intervals are able to get LONG service life out of the trans without issue, even if its driven hard or sees hard use. Those who are typical stomp on it and not care about PM types usually change the fluid and then need a rebuild shortly thereafter.
My father's toyota previa gets it done ever 36k. The van has 186k on it, and the trans shifts like new.
Replace all the fluids for their own good and your piece of mind. Nobody ever made a bad choice replacing fluids prematurely, ESPECIALLY when they didnt know the history of the vehicle that well.
JMH