A few points:
1) The stress in the screw that results from a particular torque value depends a great deal on the condition and lubrication of the mating threads. Most screw company torque specs require clean, lightly oiled threads.
2) It is important not to exceed the maximum recommended torque because you want to keep the stress in the screw below the "proportional limit" of the screw's alloy. Think of the screw as a very stiff spring you are preloading; if you over stress it, it may actually have less tension even though it may not break.
3) Most high end screw manufacturers like SPS, Allen, Unbrako and others supply their own wrenches for their Allen head screws. The wrenches are designed to fail before the screw head strips. Therefore you have to specify a maximum screw removal torque to insure the screw comes loose before the wrench fails, assuming you want to remove the screw by nondestructive means.
This information was obtained by me from the above referenced screw companies when I did design work involving critical applications of their fasteners.
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