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It's sometimes done to improve the pitch or angle of the neck relative to the body. You detach the neck from the body and re-glue it at a proper angle. This is commonly done on the earliest 50s Les Pauls because the neck pitch was often wrong, thereby affecting playability and making the tension too stiff. Hope this helps.
The reason why I asked this question was a few years ago I bought a 355 bb King at guitar show . And after a few weeks of playing I decided to change the strings,the 9's that were on there seemed to sound thin and feel floppy.So I put 10's on it and the intonation,action,and the feel of the neck went out of whack.I took it to a guitar tech.and he set it up the best he could,but said he could fix it with a fret job or to really do it right a neck set would correct problem.I been wondering if I should just send it to gibson to decide what needs to be done. I think big $$$$ know!