I'm a coppa-slip advocate,
& Mech eng whose had to work out all the variouse permutations of fastening sizes, diameters, thread pitces etc for variouse applications, which in the 'real world' get chucked out the window, 'cos when you have done all that maths, factoring in your margins of safety etc, you come down to the catalogues of standard fittings, and find the closest match! So you just go to them first!
& Wheel nuts aren't a 'critical' fastening, and it's anticipated that most of the time if anything, they are going to be over tightened, cos they are a BIG bolt, most often done up by numpty Tyre fitters with a windy gun with the torque setting wacked to the max, which is why we have to use a ruddy scaffold bar on the wheel brace to get the darn things off again!
So, applying some common sense.......
The factory give us a bit of bendy wire with a socket welded on the end to do/undo these things, NOT a calibrated torque wrench.......
So the actual torque setting its not THAT critical, NOR is it all that high.... by my reckoning a ten year old or wimpy woman should be able to do/undo wheel nuts with-out the aid of an extension bar, so a typical chap giving it a 'bit of beef', should be plenty tight enough.
Now, after windy gun wielding tyre fitters, other reason wheel-nuts often dont come off when you need them to is rusted threads and / or flanges. Rust or corrosion being worse on alloy wheels against iron hubs, and with compound 'top-hat' or captive washer nuts.
So I ALWAYS advise that when you first get a car, going round taking the wheels off in turn, (with tommy-bar & socket if needed!), cleaning the hub, the wheel-nut & stud, threads, and re-assembling everything with coppa-slip.
A good smear on the hub flange, a light smear on the studs, and if top-hat and or captive nuts (Both in the case of Rangie / Disco alloy-wheel nuts) a light smear on the rim of the top-hat, and the washer.
Then re-assembling using the car-kept tool so as not to over tighten the nuts and have some confidence if you get a flat on some wet cold dark road in the middle of nowhere, that wheel will come off without having to call the AA or having to find a scaffold pole.
I then advise that whenever a tyre gets changed, when you go into Thick-**** or wherever, you ask them nicely NOT to wack the nuts up with the windy-gun, but do them up to a tightness you might be able to get undone with the standard wheel-brace, either by using thier sockets and a breaker-bar, or the actual wheel-brace in the car!
Or waiting till you get it home, and re-doing it.
YES wheel-nuts can work loose under vibration. YES rust crud etc in the threads can effect how much of the force you put on them to do them up actually holds the wheel on, and how easily they can work loose.
MAKE SURE THE FASTENINGS ARE CLEAN
And as the manual suggests, check that they stay tight, periodically, going round them all with the wheel-brace.
You are supposed to check your tyres for pressure, tread and damage at frequent intervals, no great hassle to check wheel-nuts at the same time.....
Except that most dont bother to check tyres until the MOT man moans! But that is no excuse, and over-tightening wheel nuts JUST so you can be lazy about routine maintenence and checks is just that, LAZY, as well, as counter productive!
Over-tight wheel nuts are just as bad, if not WORSE then loose ones.
Yes wheel nuts can come loose from vibration, but over tightening a wheel nut will stress the stud. Do it too many times and the metal will stop stretching and start yeilding, (or the thread lands will) and then vibration will see it snap.
Personally I'd rather have a nut I can easily replace (or do up when I spot it early, doing my tyre checks!) than a stud, I'll probably have to take the whole hub off to drill out (if only one goes and I dont loose the whole wheel, and or worse!).....
So in short, I have no idea what the 'compensation factor' for using coppa-slip on your wheel nuts might be from the books, I'm an engineer, we apply common sense, so, just do them up 'tight' with the tool for the job, then give it a bit of extra grunt to be sure, and check them when you do the tyre pressures!