Ask The Editors: Torque Spec Discrepancy
Two schools of thought, one machine.
Ordinarily, our default answer is always to trust the service manual for your particular machine. However, this is one of those rare instances when we say your best best is to ignore the manual. The reason for the two different procedures? Polaris themselves actually updated the procedure a couple years later to the latter method you describe (in 2005). While the first settings worked, their engineers had discovered they were putting unnecessary torque on the head bolts.
As such, we would opt for the updated method – 15 ft. pounds initially, back off 5 turns, re-torque to 35 ft. pounds, then add a final 90 degrees (1/4 turn).
And to add some additional insight, we refer you to a 2018 forum post that was answered by the late, great Old Polaris Tech, who recommended the following:
Lubricate the threads between washer and underside of bolt with engine oil
Torque in sequence to spec provided (35 ft. pounds) allow the gasket to set for 1 minute
Tighten in sequence that final 90 degrees (1/4 turn)