I design head bolts (and other bolts) for a living so maybe I can help.
The reason the you have to retorque the head bolts is because the head gasket compresses under the thermal load during driving. This is an initial set type of thing (OK, it does continue after the first 10 heat cycles, but it is such a small amount that you can ignore it). The head gasket compresses and that reduces some of the stretch that is in the head bolts. All bolts stretch; they act like very stiff tension springs, and that is what keeps the head sealed from the combustion loads. (Torque to yield bolts are different animal and we'll save that discussion for a future date...entirely different set of rules).
So you have to regain that initial amount of stretch. There are ver precise ways to do this if your building a Cosworth engine (read; expensive), but most Triumphs use simple torque as the measurment method. The contraversy here was about whether to loosen prior to retorqueing and the answer is that it is not neccesary. There is certain amount of static friction that has to be overcome, but on a newly assembled engine it will be overcome by the drop in torque resulting from the clamp load loss due to the gasket set. If you want to loosen the bolts/ nuts and then retorque them it doesn't hurt, it just doesn't make things any better.
Two things to remember:
1. Always move the torque wrench in a smooth arc, don't ever jerk it or the readings will be worthless.
2. Read exactly what the directions say about lubricating the fasteners and follow them to the letter. The difference between a dry bolt and one with oil can be a doubling of the clamp load at the same torque, and too much clamp load is almost as bad as too little.
Dick