It's just another cash grab by the dealer. There are several threads on first service. Lots of dealers don't even check the valves at 10 hours. After hearing a friends macho e that had a couple of thousand miles, you can hear the valves if they are out of spec.
Because of previous rip offs by dealers, I am hesitant to go to them and opted to fix and replace stuff on my own. Between here and Youtube, you can learn to do the vast majority of servicing yourself.