As per NGK tech dept, you torque the plug the first time to the higher figure of spec spec and if you pull the plug for any reason, you use a degree wheel as if you re torque, you would add too much torque to the plug. I then asked then why not have a 2nd and beyond torque setting that was a lesser "corrected" torque setting. He had no answer for it, except this is how it is done he said. I did not think torquing plugs was a big deal, but with these little small diameter thread plugs it is a real big deal. Over on the Hyundai Kona site a guy put in Bosch spark plugs speced for the car and "he said" he torqed them and it dropped a plug and "chunk" shotpeened is cylinder walls, piston and busted a valve in 1 cylinder. Hyundai said not our plug, go pound sand. Bosch took the plugs back and did a forensic analysis of the plugs and said the plug washers were not full compressed and there for it was not their problem and told the guy to go pound sand. He spent $8,500+ on a new motor out of his pocket. Fully and correct torque is a big deal on these small plugged turbo cars.
RooflessVW might be able to attest for the problem with some VW/Audis dropping plugs. I don't know if it is torque related, but a guy at my work is an Audi guy with a couple tuner Golf R's and a tuner S3 Audi and this said a bunch of people switch out plugs at 20,000 miles or less and the plug of choice now seems to be the NGK racing plug with the 45 deg grounding electrode and some using a groundless electrode plug out of paranoia.