If there is 0 moisture in my brake fluid, do I ever need to change it?
Maybe, maybe not.

At two years a dealer said no need to change the fluid in my 911. But they did at 3 years. Part of this might be the ABS. Those complaining that the "never had to do this before", were they in pre-ABS days? From 2005 Despite the talk, brake fluid is not forever
https://www.chicagotribune.com/news/ct-xpm-2005-11-20-0511200182-story.html
"ABS is very sensitive to foreign matter in the hydraulics. The foreign matter comes from corrosion in the brake system. ... Though there are corrosion inhibitors in the fluid, they wear out over time; up to 90 percent is gone in as little as three years."
I can believe this. Nothing is forever. Brake Fluid is a consumable.
In this day and age, we are still using stone age technology brake fluid. I wonder what's so hard to come up with fluid that does not absorb moisture.
DOT 5 does not absorb moisture. Why doesn't Porsche use DOT 5? I guess you have to ask Stuttgart.
I doubt very seriously changing the brake fluid is as critical as some make it out to be. It's not a bad idea, to be sure, and for a car that sees track duty, it should be considered a mandatory maintenance item.
But is it really necessary for a street only car?
... looking through the manuals for my Nissan and my Kia, neither has any requirement listed to ever change the brake fluid under any circumstances. The only mention of brake fluid in the maintenance manuals is simply to check the level. So, if changing the brake fluid was truly a life saving maintenance item, and you're going to die in a horrible wreck if you don't change it, there would be universal consensus among manufacturers as to the idea of changing it along with required intervals.
Brakes are about THE most important thing on the car. Porsche takes it very seriously. You can look it up but they are serious about testing them. They are always more powerful than the engines. Water in the brake lines means the boiling point goes down. According to this
article, 3% water in DOT 3 means a drop of 100 degrees in boiling point. Since Porsche is a performance vehicle, I'll guess they expect people to drive hard and brake hard. Sure, some people buy status symbols but as Ferry Porsche once said: "My cars are meant to be driven, not polished". If water in the fluid, the brakes will fade and then ... crash.
Those Kias and Nissans? Who drives them hard? Who brakes hard on the street? Only in an emergency? So, what is the probability of person A in a Porsche and Person A in a Kia braking hard, day after day? Have you ever seen anyone really use their brakes in a Nissan or Kia? I don't mean once in a great while because of an emergency but brake hard in turns or coming up at lights?
One of the things you learn, and I'm not 100% sure about the Macan but it probably is, but I know it for the 911, is that the brakes are very, very good. VERY good. They are so good that coming up to a light, I purposely keep looking in the rear view mirror because although I knew I could stop in time, that was not true for the person behind me. This wasn't a one time thing. It's ALL THE TIME. Every light, every stop, always look in the rear view mirror.
Brakes don't fail very often. Per the
NHTSA in 2015, usually, by a wide margin, its driver error but 2% for mechanical failure. Of that 2%, 22% was for brake failure. They don't break it down anymore than that so for all crashes recorded and documented in that year, .0044% were due to brake failure, ~10,000. It doesn't say "why" the brakes failed. It could be a defective part, brake fade, mechanic error. Who knows. So this is where the numbers come in and this is speculation but I'd bet you could look this up and find something from people who do crash forensics or insurance companies.
The carmaker, tells you the maintenance to do. You think its a scam. "I ain't paying for that. They just want my money". And then there is my favorite that is expressed in this forum over and over again.
"But my (Kia, Toyota, VW, .... car) never did this". This is repeated over and over again. Different subject, same tune. Then go buy a Kia, Toyota, VW ...
So, you don't have the fluid checked out and water has gotten into the fluid. One day, you're trucking down the interstate doing 75, whatever the speed limit might be and some construction comes up fast. You brake HARD. All is OK. You slow down to a stop, then traffic flows again. But construction is constant. You brake hard again from 75 and then get back up to 75 and ... a deer runs across the road. You brake HARD again and .... mush ... crash.
Whose fault is it? Did the brakes have a faulty part? Or did that driver just ignore the maintenance schedule. When the
crash forensics are done and the conclusion is water in the brake fluid, who is to blame? Porsche? Did Porsche build defective brakes? Your mechanic? Did the last mechanic who worked on the brakes do something wrong? Or the owner? Did the owner decide brake fluids were a scam and chose to ignore them? Who will be assigned responsibility for the brake failure? Now imagine it wasn't a deer but a minivan full of kids. Are you feeling lucky today?
It's a couple hundred dollars. It's a couple nights out for a fancy dinner for two every other year. Why is anyone questioning this?
My suspicion on why its not in a Kia or Nissan manual? Who drives them and how do they drive them? Its a numbers game. How hard do those drivers brake vs Porsche drivers? What are the probabilities? Is the driver in a Kia or Nissan traveling at high speeds the same as the Porsche driver and braking as hard from higher speeds?