And still, no one has mentioned lubricating the threads to achieve the correct torque figure in the first place! old or new bolts...
Yes, head bolts should be replaced as specified the head bolts are probably the most critical bolts on the whole car , going through many thousands of heat cycles, they are well abused!
The reality though, a high percentage of Garages, and DIYers will take the gamble and not bother swapping them, usually it being down to price, new bolts can add quite an extra chunk to the bill, not fitting them is fine, as long as the customer is aware that the repair, may not last as long as it should do, either the HG failing earlier than normal, or damage to the threads in the block on extraction... you get what you pay for, simple as that!
If I was rebuilding an engine, I would never consider NOT fitting new or uprated bolts, together with all the other critical bolts that should be replaced
Thom