BAHAHAHAHAHAHAHAHAAAAAA!!! I laughed so hard I farted twice.
Also the torque prevents you from over tightening and stripping the threads in the head, or better yet, snapping the head of the bolt.
Anytime something is in a manual, it is solid guidelines (a little stronger than Pirate Code Matey, RRRRR), unless of course it says, "or comparable", "other equally approved" and my favorite "in general".