"If you rebuild/replace calipers and wheel cylinders at least every few lining changes, the fluid will eventually be replaced before it can cause problems."
I agree with the part that says it will eventually be replaced, but not so before it could cause problems. Anytime moisture is in the fluid and brake system, it is a problem, period.
"Changing fluid is no substitute for replacing aged, worn rubber parts."
I agree somewhat, however, placing concern mainly on rubber parts is no substitute for not replacing brake fluid. Of course if a rubber part is worn is should be replaced; that goes without saying. But to say that worn rubber parts are the cause of brake failures is neglecting the fact that bad and contaminated brake fluid can cause failures in itself. Brake fluid touches things that rubber parts dont. Tell me how replacing a dust seal, or a cup or a piston's o-ring will rid of the water thats collecting in the low spot of the brake line.
Rubber parts require their own seperate attention as does brake fluid and the parts that brake fluid touches. Can bad fluid cause a rubber part (as well as other parts) to fail? Yes. Can bad rubber parts cause brake fluid to fail by contaminations? Yes, and thats why they each require their own and seperate attention.
Brake fluid, just like oil, contains additives that help prevent corrosion. These additives get depleted over time; water contamination is not the only reason to replace fluid on a regular basis.