I re-torqued the head on my Quincy 5hp air compressor per owners manual but every bolt was still tight. I checked the wheels on several new garden tractors and never found a loose one. Same way with car wheels. I know it's wrong but I just might become a set it and forget it guy someday.
Totally depends upon engine and type of gaskets - some head bolts are torque-to-yield and the one sequence is all it takes, most gaskets don't require retorqueing but some engine designs require it. Auto mechanic for over 45 years and have seen all styles.