Engineeringwise - the definition of "dry" also means coated in "light" oil. Light oil is also SAE 140 when considering the contact pressures we are talking about here.
Thread lubricants are something like "Neverseize" or a colloidal copper compound, and moly paste - they are specifically designed to handle huge metal to metal contact pressures. They hold the surfaces apart and reduce sliding friction at pressures that would crush hydrocarbon molecules.
For the purpose of engineering calculations the expected coefficient of friction of "dry" threads (light oil coated) is 0.20 and the coefficient of friction of threads coated with Neversieize is 0.15. So - in general - if you know the "dry" thread torque and choose to coat the fastener with Neverseize, the application torque can be reduced by 25%.
There are special fastener coatings - and very high performance extreme pressure lubricants where the torque calculations differ from what I've related above - but they aren't the everyday or automotive sort of usage.
Steve Metzger Tucson, Arizona