This has been by our customer and our TS auditor:
We did attribute MSAs on our click over type torque wrenches. Two people got a torque wrench and a torque spec. I had 10 units (that I was using for multimeter MSAs). I loosened 1 of 2 nuts on randomly selected units. Appraiser 1 checked all the nuts and listed which ones were properly torqued and which ones were not. I loosened the same set and let Appraiser B at them. Same answer. We then repeated with a different set of nuts loose and Appraiser B going first. Two Appraisers, 20 parts, 2 trials, done.
We calibrate (or validate) our torque wrenches annually against known standards. Since they cannot be adjusted, any wrench that begins to trend out of tolerance is removed from service.
We use torque specifications to get fasteners "tight" without breaking them loose from the substrate(which is sometimes steel and sometimes circuit board).
But Miner is right, too. If you have to meet a customer spec for torque, say for a safety item like a seat belt mount, I would follow his advice.