One can easily make the argument with motor oil as well. In the end of the day, it's just hydraulics and clutch crushing. Transmission fluid has a simple duty to keep things cool and lubricated as well as friction co-efficiencies. Some will make a transmission engage quickly and others will slip. If the viscosity numbers match up for a given application, why not use something comparable? GM for an example went on a limb to recommend DEXRONVI for their previous DEXRON III app. Toyota with type IV to WS.
If you're trying to retain a warranty, yes, by all means go with an OE fluid.