It's more relevant on alloys. It's possible to torque a wheel with it not sitting absolutely plumb on the hub. If the hub and hole in wheel clean and free of any muck or corrosion you are unlikely to need to re torque the wheel. If you want to be on the safe side it's wise to double check the...
i've worked with tyres for over 25years. it is correct that you should recheck the torque between 100 -500 miles after wheels put back on car. of coarse no one does. a place i worked at used to have it on the receipt, but that's the only time i've seen that.