Chopshop, If you over torque it, you could cause bulges into the bore area. Flaheads are weak in the top of the block. This is why some engine builders use torque plates. It means that the bores are finished with bulges in them, so that the bulge caused by torqueing the heads is compensated for. Some piston manufacturers give two different specs. One for use with torque plates, and a greater clearance for when torque plates are not used.
JWL had it covered.