Follow the recommendations of the gasket manufacturer, and NOT the Haynes manual.
Head bolts are of the "torque to yield" type construction. As such, they are intended to be reused ONCE. If they are reused, the recommended practice is to pad dab each bolt head so that the next guy working on the engine will know if the bolts have been reused. Now the trick is....will this always be done.
Owing to that, you may or may not be able to trust whether the head bolts were ever reused before. Proceed accordingly.....
1992 XJ -- stock (RIP)
2000 XJ -- lots of basic mods. Sold to fellow forum member. I miss it.
2014 JK -- the project is just starting!