I don't think anyone will argue about how beneficial changing the filters is. I think replacing all electric controls after a compressor failure would be even more beneficial, would you do that also?
There has to be a balance between perfection and efficiency. Sometimes telling the customer that a unit is not worth fixing is more business savvy than attacking the unit full force. Agreed I am sorry I don't also agree that replacing a filter is a 5 minute job. If all tools and the drier are at hand, this is close to a bench job. Maybe on a bench. I am probably saving my knees and back a couple of hundred hours a year extra abuse by not replacing filters on every system opened to air.
Hey I am not criticizing anyone's business conduct. This is the way I do it. I am continually changing my ways of doing this work, striving for efficiency and customer satisfaction since I am only a one man operation and my only method of making customers is word of mouth. The rules are different when you have employees with less skill and knowledge than you have.
PS. Can you expand on 'Sears protecting their warranty pool' ? I think changing filters at every compressor replacement job would serve that purpose better, no?