I was talking to the mechanic who takes care of all my (relatively modern) cars the other day. This guy started out in a specialist shop for older cars restoration, before opening his own shop (for contemporary cars), and still dabbles into old cars and engines on the side as a hobby (he is not an MB specialist).
He told me that, as far as he knows, most if not all the head gaskets sold nowadays do not require retorquing after their initial installation, ever. To the contrary (he says), retorquing will probably degrade the quality of the bond between engine block, gasket and cylinder head, resulting in problems and possible damage further down the road, and should be avoided. Unless the new gaskets (installed in an older engine) were manufactured 'the old way', in which case it would need regular retorquing, but he never sees any 'old type' gaskets sold nowadays.
Speaking from my own experience:
The engine on my Dec 68 US specs 280SL has been completely rebuilt a little over two years and about 1700 miles ago. After some initial poor performance, I got the distributor/coil correctly set up, and it has been working really well since, even though I believe some FIP fine tuning is still necessary (which I am slowly developing the guts and understanding to maybe deal with, after reading hundreds of posts on this wonderful forum).
I had the cylinder head retorqued and valves adjusted by an 'oldies' specialist after the first 800 miles (that was before I spoke to the other mechanic...), and frankly didn't notice much difference before and after (but then, not being very experienced with this engine, I may not be a good judge of that).
What to think? Should the head be re-torqued regularly with modern gaskets? Are the gaskets now sold for our cars of the 'modern' type?