Bolt torque discussion

I have read on this forum that some guys torque the longer head bolt studs to a higher torque than the shorter ones to get the longer bolts properly tensioned.
Another guy questioned whether the block itself would be damaged by this increase over stock to the block.
Interesting.... Just a wild guess on the thinking behind this, but it sounds like this particular concept of properly torqued is to try to achieve a set amount of stress in the bolt/stud. Are they looking at bolt stretch and trying to get the stretch to be in proportion to the length, or ????