As stated, you should always "chase" the threads with a bottom tap. This should have really been done when the block was bare as part of the cleaning and freshening. As it is now you need to be very careful not to have any fresh metal particles cut lose by the tap find there way into the engine.
This is done to make sure the torque readings are accurate when installing the head. A burr along a thread can give you a higher torque reading without actually applying the same level of force between the head/gasket/ and block surfaces. Oiling the head bolts also aids in accurate results.
New head bolts are always a better idea. Bolts stretch as they are tightened. Older bolts don't always recover or stretch the same leading again to inaccurate torque results.
This is done to make sure the torque readings are accurate when installing the head. A burr along a thread can give you a higher torque reading without actually applying the same level of force between the head/gasket/ and block surfaces. Oiling the head bolts also aids in accurate results.
New head bolts are always a better idea. Bolts stretch as they are tightened. Older bolts don't always recover or stretch the same leading again to inaccurate torque results.