And the most important part of "BEing GENTLE" is to just use common sense.
Forget any torque value when installing the filter housing. It "shoulders out", meaning you oil the large O-ring, screw it in.
You'll feel resistance as the O-ring is forced into the bore. Continue to screw it in and it'll just cease turning; given that you use consistent force.
Seriously, if you're distracted or angry or ham handed you possibly could cross thread the plastic threads.
Similarly, if you're so disconnected from your motions that you'd fail to feel the filter housing bottom out, maybe you shouldn't be working on cars.
You "gotta" look at and relate to what you're doing. If you gorilla this stuff you're in the wrong sandbox.