Now I think your point is we should evaluate the bolt and the bolt hole, do our best to solve any out of spec friction problems and then based on the amount of remaining out of spec change in friction, which we can't measure, we should guess at the appropriate torque value to achieve the ideal tension which we don't know and can't measure.
I do understand and believe what you are saying and that there are times when mechanics have to take torque specs with a grain of salt. I don't see this in my world because I just wrench bolts occasionally in my garage and I never work on anything with corrosion. For my level of experience and my easy projects, following torque specs and using perceived good wrench is good for morale.
Bingo. The take home for you should be that a person should study and understand the principles of torque,the limitations of torque tools, and the best standard operating practices.
That's the best we can do in the real world. I see many people that assume because they have an expensive high precision/accuracy tool that it automatically results in high precision/high accuracy results. No. A skilled shooter could hit the same targets with a $200 Mossberg as a with a $2,000 Browning. And vice versa with an unskilled shooter - miss with either gun.
The engineering forums state that torque can vary +/- approximately 27% using a torque wrench due to all the variables. That DOES make the difference between a 3% vs. 4% wrench spec. a moot point.
Have fun with your new wrench.

