Another aside, which seldom comes into play, but can: You also will do different things, tightening wise, with lug nuts made of different materials.
There is a certain British marque (hint, look at my avatar) that uses brass lug nuts, and max tightening is to 50 ft-lbs. I never, ever use an impact wrench on these and have never allowed any shop I've used to do so, either. Let's simply say I've seen the result of "applying standard operating procedure" on these cars on too many occasions. And that's discounting the mayhem when the reverse-threaded lugs used on one side are treated like the are the typical "lefty loosey, righty tighty" variety.
And, as a general note, one should torque tighten only to whatever the manufacturer specified value is for a given vehicle. More is definitely not better, in the majority of cases, as several comments here clearly indicate.