Pretty sure the Al bolts for the magnesium valve cover (VC) are there to protect the valve cover from dissimilar metal corrosion. The Black Top VC can use steel, since the VC is plastic, and the cylinder head is Al-only (not mixed Al/Mg like the N52 block).
The install instructions suggest to me that the Al bolts are installed with both stretch and gasket compression in mind, with a 30 minute wait period between initial torque and the extra 90 degrees. Even if not intended to stretch, the aluminum screws are prone work-harden and break if they are reused.
My background in corrosion chemistry probably leads me to over-think something like this. :wink: