It's always OK to drop the pan, drain what you can, replace the filter, and refill. I did this on my Escort at around 165K miles, and I now have 236K miles on that transmission.
Actually I siphoned out what I could and refilled 3X around 1-2 weeks apart before dropping the pan and replacing the filter, but you get the idea. A flush might be bad, but a gradual change or drain and fill is actually good for the transmission.
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