Magnus knows a lot about saws so I won't argue.....but FWIW I have never had an issue with reusing muffler gaskets if they were not visibly damaged.
I do too, in some cases. If you like I can try explain this. If not stop reading and go to next post now!
Cylinder and muffler is almost identical in material and transport heat pretty much the same. They expand extract the same in same temp. Problem is it is never same temps so they move differently. To keep the same tension on bolt and nut there must be a gasket that work as a pillow or suspension spring as well as insulator. You could think the muffler is cooled by air just as cylinder but it is not and should not get very hot, but it will be from heat transfer more than heat from fumes. This is the reason there is trouble with the bolts that often is of wrong kind and can't handle the temps either as well as washer that often is missing or replaced with wrong kind. This and heat result in inappropriate movement and tensions that very easily snap a M5,M6,M8 or stretch so tension is lost and vibration damage muffler and cylinder.
Correct bolts and washers that can handle the heat, vibrations etc + a good gasket that work as intended is a must provided surface is not damaged a must.
It is Alumium gaskets on these and thin ones that after tension will now swell up and allow re-tension as a fiber gasket. It is like washer on a plug, it is used once with correct tension, not too much and not too little.
I replace them with thin fiber gaskets of "minerit" (not sure of Eng word). This is not thicker than it will work and it insulate better from heat, vibration and tensions. I put these on the 020 that was actually a 200 just after they got out on market and they are still going without issues. I have not seen one fail yet, but likely will at some point.