It got messy following all the links to links to links, but it was pretty clear that some of those who are saying "retorque not needed" were saying that because they have no understanding at all of why retorque is useful.
The GM shop manual will NOT suggest retorque. Why not? Because GM used TTY bolts, and since they are at yield, retorque is not going to gain anything.
With a crushable headgasket, a heat cycle or two can cause the gasket to take a "set", and release some of the preload. As Nick Micale mentioned in one of the links, this will allow some nuts/bolts to be turned more, to get back to the initial preload. Also, especially with bolts, part of the initial torque is used in turning the bolt- the friction between bolt head and washer, and between threads and the block resists turning the bolt, but does not add to preload. After a heat cycle or two, this residual "twist" can relax, loosening the bolt slightly. Not as much of an issue with studs, since the threads in the block don't turn, and there's not much "twist" in a stud when the nut is tightened. Bottom line, retorque is good thing, maybe not absolutely necessary, but useful insurance against a blown head gasket. With some combos, like iron heads with steel shim head gaskets and studs instead of head bolts, the gain won't be very much. With other combos, there will be a bigger gain.