If ARP does not recommend that their head bolts be torqued to 110, is the only reason I would lower the tq setting.
ARP in their "Recommended" torque values, is positioning themselves within the window of the elastic range and as stated previously at generally 80% of that which the fastener will tolerate and still be useful, this is simply a safe bet by ARP that even if excessive production variances do exist it wouldn't become an issue; but at say 90% of the actual yield of the fastener this is still just fine, as long as the production 'is' as intended, and is pretty much what is being suggested with the higher numbers.
![Wink ;)](http://fepower.net/simplemachinesforum/Smileys/default/wink.gif)
But do note that ARP is not saying that for every application in which their fastener might fit or be retrofitted into, that the recommended torque sum is correct for other surrounding items involved, their just speaking for their fastener, it's your job to establish if it's a good idea or not.
![Undecided :-\](http://fepower.net/simplemachinesforum/Smileys/default/undecided.gif)
Remember, when one decides to substitute the O.E.M.'s stuff for something else, well, that makes you the new engineer!
![Roll Eyes ::)](http://fepower.net/simplemachinesforum/Smileys/default/rolleyes.gif)
Scott.