first off, if you grind a little on the header flange when you have the heads off so you can get your socket on the head stud nut, you do not have to take anything off except the valve covers to do a full retorque. It literally can be done in less than 1/2 hour.
We would not put in the instructions "retorque after heat cycles is the most important step if it was not. If you did not have to do it then we would not mention it.
Here is our take on this post so far. Retorquing a couple of hours after initially torquing the gaskets is an excellent idea for the reasons Jay stated. So is cycling the head stud as stated by billy T. Taking the black oxide coating off the stud is not necessary and actually the micro pourus surface created makes the silicon sticks better if you leave it on and just degrease it. If you don't believe me just do a little test on the bench, polish one set of threads and leave the other one alone, coat with silicon, let dry and then try and clean the silicon off. It will become obviously apparent.
Teflon thread sealer seems to work very well as a lubricant and a sealer. We silicon the head stud in and then use the teflon thread sealant on the fine threads and under the washer for a second sealing of the head stud.
A little bit about our gaskets. Our gaskets are made from 304 stainless steel. they are similar to but not exactly like the 84-85 factory steel shim head gaskets that were made from mild steel. Our gaskets have sealing ridges stamped into the stainless sheet after we laser cut them out. These ridges are placed in strategic places to seal combustion, water and oil and are there to distribute load in the proper places adding pressure where we need it most, right around the combustion chamber. We have changed the gasket several times to aid in areas that we have found weak spots in the original design.
Also over the years we have discovered several things that happen when you run the gaskets and how they react while in service. Now let us explain to you why you have to torque the bolts after some heat cycles. Our head gaskets do not crush completely flat. They "crush" about .015 during initial assembly but leave another .015 of ridge that is not compressed. they are designed so that the ridges are continually adding pressure to seal around the combustion chamber. They also have a memory which means that they are flatter when installed than when you loosen the bolts and take them out after service. This helps them to seal if you do lift the head under extreme cylinder pressure.
during the initial torquing or during a normal heat cycle. things do not warm up and expand at equal rates. the block heats up first then the heads and lastly the fasteners, (ie head studs or bolts). everything grows at different rates and this affects the remaining ridges in the gasket. as the head, block, gasket and studs grow and shrink several things happen. the fastener find their "seat", that is the point at which they are the most relaxed after settling past any imperfections in seating surface, thread engagement, etc. Next as the head grows length wise and in thickness where it adds additional pressure on the head gaskets ridges causing them to compress slightly more. Since our goal is to have the most pressure possible between the head and the block. This is why when you retorque the nuts tighten. To compensate for this additional compression retorquing after a few of these cycles is necessary. If your heads are aluminum the thermal expansion rate of aluminum is so much more than cast iron that it compounds the situation.
Keep in mind, this "thermal crushing" of the gasket is occurs with ALL gaskets not just ours.
Once this is done you have a seal that is very very strong. There is a lot more to it than "we bolted it on and it worked fine for us". The weakest link on these Buicks is the head gasket seal. Why would you not want to do everything you can to reduce this weakness as much as possible? isn't this why you bought the bullet proof head gaskets in the first place?
Can you get away with not doing the retorque after a heat cycle? surely, and you might have years of trouble free service. At least now you are educated in why it is recommended and can weigh that into your decision. it all depends on how much cylinder pressure you are trying to contain.
The cometics only have a rib primarily around the combustion chamber so they work pretty well at sealing combustion like ours but have problems with the water and oil.
We are continually improving on the head gasket set, with different bore sizes, ridge design and sealant. Recently, we have been experimenting with a different type of sealant that so far in our testing seems to be an improvement.
sorry it is so lengthy.