SM Head Install... forgetting anything?
Bolts stretch by design x thou like a spring, and then they fail if stretched past that. The manufacture knows the rate at which they stretch so they publish the rate as a torque spec, follow it! A 180,000 psi bolt will stretch x thou with more torque applied than a 160,000 bolt (eg) so the torque spec will be higher for a higher strength bolt. 95 to 100 is a very small increase when it comes to actual rotation of the nut probably just out of the margin of error of a common torque wrench as well as the variance of the lube used. Now another question is: torque specs on an iron head differ from an Aluminum head? I would think the AL heads would require a retorque every so often as AL can compress? Ask an electrician about AL electrical wiring in compression lugs. The type of AL probably has been chosen for that fact.