so the best solution would be: one material with: diffuse 2k, normal 2k, spec / glos every map with mimap on and every LOD (lod0, lod1, lod2 ) will have the same material, and only number of triangles will change ?
Keep in mind that certain reflective objects like metals do need spec and gloss maps, even in the distance. Otherwise if you fade to diffuse only shader, it will pop from (for instance) chrome to matte black. Though you may be able to get away with constant values rather than maps.
You can create material LODs as well, as others have mentioned. On TR, we did this to reduce texture drawcalls on distant objects. When something takes up 20 pixels on your screen, it doesn't need a gloss or specular or even normal map. We'd often reduce lowest LOD objects to just diffuse.