in automotive, about 50% of the nuts/bolts on the vehicle have some sort of thread locker on them, which also serves as lubrication when tightening to spec.
so although i dont disagree with you, i would say "it depends".
and i didnt say you dont get accurate torq if its dry, but its way more complex to do accurately because so many other factors are involved. perhaps in the lower in-lbs range the dry friction makes no big diff, or they added a few in-lb to the spec?
and to lubricate i might choose a dry spray perhaps, or a thread lock paste or liquid, but typically not an oil.