I've only had one Scag blade bolt to be unremovable.  After that, I started using anti-seize on the bolts and taps and I've never had a problem since.  I've never even had to use a breaker bar when using anti-seize.
As far as torqueing the blade bolts, I've never worried about that.  The first bit of heavy grass that you mow is going to run the torque way past 100 foot-pounds anyway.
Also Mackie, there's an Agri-Supply store near me that sells those blade bolts much cheaper than the Scag Dealer.  They are simply a Grade 8 bolt of the correct length and diameter.  I've forgotten the exact length.