Whether they are dry or lubricated, it always takes more torque to undo a bolt than the torque it was tightened with because static friction has to be overcome before the bolt starts to turn.
The question of how much extra torque is needed depends not so much on the threads being dry or lubricated as it does on whether there is corrosion present or not. If the threads are dry and there is some corrosion then the static friction torque required to get the bolt moving can easily be double the tightening torque or more. If there is some anti seize present the risk of corrosion is drastically reduced and therefore the risk of excessive undo torque is drastically reduced.
So in the perfect world with no corrosion, I can't argue against the correct theoretical way being dry threads but I prefer to improve the odds that corrosion won't take place and make locking wheel bolts impossible to undo with the tools in the car and that means a trace of anti seize.
Before the advent of locking wheel bolts this was a complete non issue. If the bolts were too tight for whatever reason, you just jumped on the wrench and they came undone. But you can't do that with locking wheel bolts at the side of the road so I prefer not to take the theoretical dry thread approach where they are concerned.