It makes perfect sense. You use your torque wrench for steps 1 and 2. For the third step use a regular socket wrench and turn the bolt and additional 90 degrees.
You should add: these are "TTY" (torque to yield) bolts. You compress the gasket by torqing to spec. The final #degree actually stretches the bolt and creates constant tension. You should not ever re-use TTY bolts.
BTW: I am about to do this job for the first time on my '04. There are other posts here suggesting Ace hardware for replacement studs for the IC. Where are you guys sourcing the intake hardware? I do not want to used TTY bolts if there are other good options.
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