I don't go back and re-torque head bolts, never saw the need if done correctly in the first place. As noted, if I did it would be to set the wrench at the final setting and test. Would not remove anything - why, that's just make-work. Also, just for full disclosure, I never use head bolts anymore. I prefer studs. On anything I can get, everywhere I can fit. Even the cheap, tiny. chinese 72cc engine I'm working on uses studs to retain the head.
Also - you clean the threads before final assembly and you would use a clean out tap, not a regular tap that is meant to cut threads. Using a full thread tap can weaken the existing threads by removing material.