Ok people, so in the interest of keeping the information flowing I would like to add the following:
I did as I said I would and took the necessary measurements. The engine is a freshly machined RB26. I used a new head gasket and the same cylinder head that will be going on that block for the completed job. The measurements were taken diagonally (between head stud location) and from N, S, E and W (North, South etc) position in the bore at every 0.5-1" intervals. With the block by itself, the maximum out of round and bore taper did not exceed 0.0002" for the entire length of the bore (above where the top ring is at its highest point and below the pin boss area at its lowest).
I then fitted the gasket and the cylinder head, torqued it all down to specification using lubricant on the bolts and having everything clean etc as if it were going to be a finished job. With the head attached and measuring from the crank side down towards the valves, the maximum out of round and bore taper was unchanged from the original measurements until the final 1 inch of bore where it became 0.0005" larger diagonally and 0.0003" N, S, E and W.
This was measured using a Mitutoyo internal bore gauge.
So in summary, yes the head bolts distort the block when torqued with the head on, no it's not enough to worry about in an RB engine.
All the people using torque plates or performing hot honing, ask yourself this: If torque plates or hot honing matter that much in your RB engine, do you also bolt your sump on, attach your gearbox and bolt in the crankshaft before doing it?
All of those things should have some effect on block distortion. The question is, does any of it matter?
And to correct myself on my previous post, you might not need a new bore gauge, I read your post incorrectly the first time sorry