The thing is the residue from the factory bolt lube has oxidized and turned into a hardened crud that has solidified in the threads, then to top that off, moisture has found it's way in there from various modes of condensation and rust has formed in the threads on many of them leaving heavy deposits that will give you completely inaccurate torque readings. Just running a bolt down there with some cleaner is not going to remove these deposits, they are too hard. A proper bottoming tap is required. This is one of those cases where when all else fails, follow directions. THey put it in the manual for a very good reason.. This should be done on ANY engine when rebuilding or replacing the heads
I also use bottom taps on the intake manifold holes in the heads and a number of other places where critical torque is required.( exhaust manifold fasteners rely on a certain amount of friction for proper torquing and their threads are best left alone aside from new fasteners being used making sure the proper torque is applied for the type of bolts used)
They aren't that hard to find, even here in the middle of podunk nowhere. You can either do a job correctly or you can do it twice, take your pick.