I would recommend reaching out to one of the many car museums and ask one of their tech advisors or hands-on techs. The Lane Car Museum in Nashville, TN, and the Savoy in Cartersville, GA move a lot of cars in and out of inventory and curate displays of cars from private collections that don't get driven very much. The Lane even sponsors events where the general public can drive selected museum cars for short distances for the experiences. I wouldn't be surprised if a letter or email to Jay Leno or some other celebrity car collector yielded a good answer.

My personal reaction would be this: I have always understood that cars benefit from at least a modest amount of use on a regular basis, and although collector cars are not driven all that much, the seals, bearings, tires, and most moving parts last longer and perform better if they are put in motion or subject to circulation of fluids, etc. I don't know what the "sweet spot" is for this, but I suspect that it may be more than one tank of gas a year. Also, my military training for preventive maintenance (back in the dinosaur days of the 1970's and 1980's) required regular fluid changes at times intervals even if mileage/usage intervals had not been met. I honestly don't know if this is technically necessary, but I do know that the military probably maintains more vehicles than any other entity, and throw-in the Feds with all their vehicles (Black Suburbans, anyone?) and there is probably a wide variety of mileage/time interval at play. Find a savvy Vet Motor Pool NCO (many in car clubs) and ask. Finally, my own experience has been that when I wiggle my aging body under a car for an oil change (I have no faith in the suction extractors from the top) I get a chance to inspect things that I normally don't see: suspension/bushings, ball joints, seals and plugs, exhaust components, CATs and catalytic converters, etc. This not only gives me a chance to identify and fix potential problems before they strand me on the roadside, but it also helps give me confidence that my car is in good condition for the demands I place on it.

OIl and filters are relatively inexpensive. Inexpensive is my favorite price! I don't know how hygroscopic motor oil is, so I don't know if water and condensation play a part in this question. There are basically two schools of thought: 1) If it ain;t broke, don't fix it. 2) It couldn't hurt and it just might help.

Bottom line: Ask the experts. Although you may well get as many different answers as you would here on this great Forum!