If you look at my explanation in this thread, (almost certainly the longest one) the primary factor dictating how much torque you need to apply is friction. The better you control that friction the more accurately the torque you call out gets you to the clamp load required. Unfortunately friction is sometimes hard to control.

One of the other ways you can get an accurate tightening is by turning the fastener the same amount every time. Stretch in the fastener, and therefore clamp load, increases linearly with rotation of the fastener. If the distance between my threads is 1mm and I turn the bolt 360 degrees, I will have stretched my fastener by 1mm.

In practice though the challenge is determining where to start measuring that rotation. Everybody has their on definition and perception of where a thread starts to engage. You need to establish a starting point that is relatively consistent for everybody. That is where the torque comes in.

At lower torque values, the variability in friction has less of an impact on the clamp load you ultimately achieve during tightening. So I can pick a lower torque value, and then once I hit that value I can start counting degrees of rotation. This would get me to roughly the same location every time. This is much more accurate than purely relying on a maximum torque value for joints that have a lot of variability in friction.