The reason for the higher torque figure is to gain clamp load over the OEM fastener. This is one of the main benefits to ARP fasteners; the added clamp load can be beneficial in higher output applications, to help prevent cap walk.
The higher torque is possible through a higher tensile strength material than what is used on the factory fasteners. Additionally, the torque spec listed is not at the yield point of the fastener, so they should be reuseable so as long as the installation procedure is followed and no obvious deformation to the fastener is noticed.