ML320 - 92k miles and tuneup?

My ML has 92k miles on it. My mechanic said that only after 100K does it make sense to give it a tune-up as anything under that mileage would not benefit from the tune-up.
Is this true?
Would I see any noticeable difference (performance, mileage, etc) if I had it done now and what does the tune-up include besides new plugs?
Thanks, Walt
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Modern car has 100,000 miles tuneup. Air filter and oil change are the biggest improvement in fuel mileage. I'd go with thinner oil like 5W30... or 0W20 if you can... Mobil 1. This thin oil should yield some improvement in fuel mileage.
Pump up your tire pressure a bit more than factory spec.
Change air filter every year instead of 30,000 miles.
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