As far as I know, there is some head gaskets which only require setting up to the correct torque once (I believe brand is mentioned on the forum somewhere), I believe others do require a second.
I know the ones I have all bought and used, all require a re-torque.
The car can splutter and cough a little, and use a little coolant, but when re-torqued its much better.
I've used about 10 head gaskets on various builds g13a, g13bb, g16b, g16a and all benefit from the re-torque, probably because I buy the cheapest VRS I can, after having no luck with suziworld supplied ones.
Edit: links
viewtopic.php?f=5&t=21476&hilit=head+gasketviewtopic.php?f=5&t=31406&p=575755&hilit=headgasket#p575755