Very helpful thread!

I bought a used 2006 S40 a few weeks ago that only had 150 miles on it. At 600 miles I took it into the stealership and they first told me it would be $230 for the service. I said I thought that was a little steep, and asked if that included the valves. The service clerk said yes. Then after waiting about 20 minutes, she came over and clarified that the price was for "inspecting" the valves, but that adjusting the valves would be another $120.  So I said "OK, if after inspection they find that the valves need adjustment come and get me and I'll decide if I want to pay another $120 for an adjustment". So she writes it down on the service request, and then 10 minutes later comes back and says "It will definitely need an adjustment, and if you don't adjust the valves now, then Suzuki will not honor any future claims".
So I told her that #1: the bike is not under warranty so I'm on my own anyway, #2: I am not going to authorize work that may not be needed, and #3: I am concerned about doing business with a service department that can tell me what is wrong with my bike without even removing the covers.  (I could see the bike still sitting outside the service department. )

So I asked for my keys back, smiled and walked out of the shop and rode home. The service clerk and the tech were both stunned, as if their little tag team game never failed before. Figured they had a fish on the line and they could squeeze me.

I purchased the S40 for its simplicity and planned to do most of the routine maintenance myself, but thought I'd let the pros handle the first adjustment.  Based on what I have read here, I will buy the specialized tools and do it myself.  

Now that this forum has saved me about $350 I just need to figure out who to email the check to