This probably depends on where you live. I’m in greater Los Angeles, never lubricate my studs (for essentially the reasons Machine Elf lays out), and have never once had trouble removing lug nuts due to corrosion. But the climate here is probably about as benign as they get. Chiefly, snow here in Long Beach is all but unheard-of* - and so is road salt.
I would like to see some info on this if anybody came across it, not only for automotive. From personal experience, unscrewing torque is much more equal in a set if threads have been lubed at tightening, but it is possible that very clean threads (dry) threads are better.
At the shop we now use a teflon based dry lube and eventualy a film of ordinary grease on the protuding threads if they are exposed to weather.
The other question of course is whether deburring threads with a metal brush would be changing manufacturer specs, it certainly changes the ease of screwing many bolts.
When I lived in Long Island, NY the shop I worked at required us to use a torque wrench to tighten lug nuts. It was typically 76 lb ft for cars with aluminum wheels, and 154 lb ft for trucks with steel wheels. Even on cars that, I assumed, exclusively came to our shop it would take a lot more torque to remove the wheels which is why we used the air wrench to remove the lug nuts. Additionally wheels would often have to be hit with a rubber mallet to get it off the hub due to corrosion.
I now live in the high desert in southern California and although the shop I work at does not require lugs to be torqued, old habits die hard. Its amazing, nothing seems to rust/corrode here. All the lug nuts come off real easy and the wheels just “fall off the hub”. Even wheels that have been “over-torqued” by some of the other guys who have worked on the car before me who use their air wrench to tighten lug nuts they are not nearly as hard to take off as the “properly torqued lugs” in NY.
In my opinion corrosion has more to do with how hard it is to take off a lug nut than how much it was torqued. That does not mean that initial torque is completely out of the equation.
This is why God invented the breaker bar.
I’ve never had a problem loosening a lug nut that has been torqued to spec without lube, although to be fair, I switch between snow tires and summer-only tires, so the lug nuts get removed/installed twice a year. Someone who puts all-season tires on their car and leaves them installed for five or six years is more likely to have lug nuts that give them a hard time.
Ah the breaker bar, great for breaking things.
Just for the record the manual for my car says to never oils your nuts.
You sure you’re reading the right manual?
Manuals likely are written by people that call the AAA if they have a flat.