I give this a shot. IMHO, your not hurting anything, but 2 + 2 should get it done for most steels. In the first temper heat, you are tempering the martensite you created from austenite when you quenched. There is always some austenite that does not convert in the quench, but does in the temper cool down, creating new martensite that needs to be tempered. The second temper process will take care of most of that. A third temper will get more yet, but not enough for any significant measure. It does work out as a waste of time, but does no harm if you really want to do a third temper.