I've never been so lucky. I put 80k on my Roadster and it needed at least one shim nearly every time I checked it, so I wasn't surprised with the 3R. But, if yours checks out then, "if it ain't broke, don't fix it."
If you're taking it to a dealer for your service work though, they should have recommended changing the clutch fluid (every two years, regardless of mileage).
Also, did they check the camshaft timing at 20, 40, and 60K? Both of those require getting in as deep as I had to go and would have been expensive. If so, they should have replaced your clutch fluid then.
The fees are probably pretty standard amongst dealers in the U.S. Would you, or someone else, mind sharing what they charge to check the valve clearance? Also, to replace shims and check the timing- I'm just curious to know. It must be $$$.
- Checking the valve clearance requires removing the tank, coils, evap canister, and valve cover. I guess you could bump the rear wheel around to get the cams in place for a check and maybe that's what some shops do. While you're there you'd want to change the air and fuel filters and possibly spark plugs.
- To change shims you need to also remove the radiator and clutch cover. This gives you access to the crank for precise turning of the engine so you can insert a tool to lock it in at TDC. At this point the clutch bleeder is exposed, so you'd want to change the clutch fluid and since you've drained the radiator you'll be replacing the fluid there, as well. Removing the plenum exposes the chain tensioner, where you'll insert the special tool used to adjust the camshaft timing. With the plenum off you've also exposed where you get to the adjustment to sync the throttle bodies, if needed.