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Not really. The manual is quite specific. There is no range for the valves. 0.15 and 0.20. Period. When you retorque the heads, the valves get tighter, not looser. You just shortened the distance between the head and the cam, things will get tighter.
I think the answer is the possible variance between theory and practice.The reason for the retorque is to MAKE SURE the bolts are properly tightened with the gasket compressed. But if the gasket was sufficiently compressed already, then clearance wouldn't change, right?
And if the groundhog sees his shadow ....
Are you arguing the gasket could not be fully compressed at initial torque?