Never retorque OE style graphite gaskets here and no issues in 20+ years. And by that I mean after installed in the car. On the stand yes and like Nick I don't back them off.
However yes on steel shim gaskets, now for even more confusion read the paper that comes with TA heads and they say no retorque required.
Another trick is heat'em up with a heat gun at the water passages and then retorque.
Opinions and techniques will vary...