2000 Accord LX F23A1 manual 360k

I have a question that I was surprised to not find threads on already. I've run into 2 different methods for tightening/ torquing head bolts. On YT I've found several videos that mention a 3 step torque procedure, 3 different torque values stepping up. (The head bolts aren't TTY on this year and model apparently). The other method is what's shown in the service manual, which is torque to a specified value, then making a tick mark at 12 o'clock on the bolt head, and tick marks around the bolt head at 3, 6, and 9 o'clock. Then turning the bolt until the bolt mark lines up with 6 o'clock (180 degrees) for used bolts or to 9 o'clock (270 degrees) for new bolts.

I assume there's logic behind both methods, I just don't know what it is, maybe one method fell out of favor for the other?

So you guys who've done this job, which method do you use?