I can provide one situation where credit is given in pressure vessel design (ASME Section VIII, Div 1) when PWHT is performed where it is not required by Code. The application of PWHT provides a reduction in minimum design temperature of 30 deg F where Charpy impact testing is unnecessary. Again, this is an example you might understand. The credit for PWHT is because it reduces harmful residual tensile stresses from welding and fabrication and reduces hardness in weld heat affected zones, thus increasing the tolerance for defects (toughness).