"the torque of reusable fasteners is set such that the fastener gets close to the yield point,"
With a steel bolt in a steel part like the c/s bolt or lug bolts, maybe.
But on the 986 seldom.See Jakes book for many ,many examples -
Knowledge Gruppe, Jake Raby Porsche 911 996 Fastening Specifications Torque Book .
Most of the critical torque ratings are for high grade steel bolts or machine screws in aluminum alloy pressure die castings. That is the big problem .You can torque most of these bolts to less than half their yield torque and strip almost every threaded hole in the engine and transmission. If you dismantle ,repair and reassemble the M96 engine & trans(yes I do) , you almost always find damaged aluminum threads. If you doubt this, inspect the header flange bolt holes .The bolts will be fine but the threaded holes.....
But I am revisiting my support for HF torque wrenches:
https://www.youtube.com/watch?v=xsPBNiowYoE