I put maybe 1000 miles a year on our Razor. I change all the fluids once a year, need it or not. There are 4 different oils in it and the total cost is maybe $50 a year. That's pretty cheap insurance. If nothing else, it will flush out an moisture that might have found it's way in.
I'll set myself up for some flames - I have a couple of low annual mileage atvs from 2004 and 2009 that are still going strong with every-other-year oil changes. Works fine for me.
I doubt we average over 10 mph on our rzr. At 20 hrs that would be an oil change at 200 miles. Polaris PS4 oil has sone extra additives in it that protect the lifters. Its pricey but I think its worth it.