Here is what I see as the break down why retorque is only to 90%
The CU or AL conductor is softer than the screw or pressure connector it is being attached to and will after a very short time continue to slacken after initial compression. (Called cold flow) The steel alloy set screw does not loosen and the marking is just an indicator you have torqued.
Mark the screw or lug after initial torquing, and sometimes in as little as 10 minutes if were to go back at full torque setting you will get a slight additional turn, this can be done over and over again (each time it may take a little longer) until you finally compressed the wire and it breaks. The 90% won't over stress the wire or over torque but will indicate you are tightened and shouldn't move the connector. Add, over time, the heating of the connection and wire even minimally, will further softens the conductor or the expansion will increase the effective torque and added potential cold flow. Copper's tensile strength decreases by about 5% at 100°C while steel only looses tensile strength by about 3% at 200°C.
Retorqueing of the heating effected connection at 90% will only bring back to a minimum connection pressure, not over torque provided no additional overheating was to occur