There is no hard an fast rule. The sole purpose of the joint is to maintain the tube in place and prevent leakage. The tubes suffer from vibration during the course of their service, and this vibration can loosen them sufficiently to cause leakage. Transporting a unit can also loosen the tubes, especially if the unit is transported over a long distance on rough roads. Ideally, the tubes should be welded, however, this is a very expensive process when large numbers of tubes are involved.
Grooves are always a good idea, but the machining with a fly cutter is expensive. This is the next best thing to welding. If grooves are employed, the transporting and vibration problem is lessened. Every thing comes down to cost of production.
The mechanical expansion of tubes is extremely important. You always use a very experienced boiler maker (artisan) and you must not over expand the tubes. If you over expand the tubes, you cannot re-expand them when leakage is detected at the shop test, or, after transportation. That is why welding - even seal welding is the best solution.
Another thing where you have to be very careful, is not to expand the tubes for the full thickness of the tubesheet. This will cause tube failure (fatigue) when vibration is experienced in service.
To conclude, there is no hard an fast rule. You must balance cost against risk. If experience indicates (from past experience) that expanding only is satisfactory, then that is the way to go. But, remember, generally the fabricator has to give a service guarantee - that is the rub.
I am not a heat exchanger expert, but I have limited experience as I was an inspector for in South Africa form many years, and I draw on my limited experience.
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Sincerely,
Ray Delaforce
CADWorx & Analysis Solutions
Hexagon PPM