Not sure about an engine this small, but on all the diesel and natural gas engines we build, (which is hundreds a year) All of them get a valve adjustment after a 4 hour full power dyno run... They are allowed to cool overnight then get a valve adjustment.
Our engines do not require a re-torque, but if in your manual it calls for one, then yes, you should definitely take the time to do a full retorque.
Kinda makes you wonder if they call for it in the service manual, How do they do it when the tractor was sold new??? Maybe thats whey the Kioti seems to be a little more prone to head gasket failures..
I would still consider doing an annual torque check..