Back in the "good ole days", my friend's shop used to recommend bleeding brakes every 2 years. (Flush out the old fluid.)
I wonder if that would help prevent this tar buildup inside the calipers.
Don't know about the "tar" buildup, but I believe that DOT 3 can absorb water, so changing it regularly might prevent rust/corrosion. I thing the synthetic fluid (DOT 5?) does not absorb water, so it wouldn't have that problem, but it may change the pedal "feel".
Oh, if anyone considers changing from 3 to 5, I think you need to get the 3 completely cleaned out of the lines/calipers/MC. I think some people have flushed the whole system with alcohol.