I will have to go take a pic of the torque spec sheet and post it.  This procedure is done when your torquing two different metals together.  Its was considered standerd procedure from toyota for a long time. Maybe it has changed since the head gaskets have changed as well.  Heck most of the head gaskets made for the 22r these days dont even have the steam ports opened up which is  just begging for a blown HG.