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 2" lift -- RIP
2000 XJ 3" lift -- Australian Ford Big Brakes up front, rock rails, ZJ rear discs (with WORKING parking brake), C4x4 rear bumper/tire carrier, Hella H4 headlights, IPF driving lights, OEM skid plates, OME springs/shocks, JKS LCA's, JKS Sway Bar links.