The guys at my tire shop seem to really hate the Toyota 76 ft/lb torque setting, one even told me they thought 100 should be the minimum on all wheels. They swear they hand torque to 80 on my cars but I always find one nut per wheel that's at least 100. Never have had a loose or cross threaded one, knock on wood.
I checked on my daughter's Frosty a couple years ago, and one nut on the right rear I couldn't bust loose with my cordless impact. I grabbed a 1/2" drive 20" breaker bar and pulled until the rear tire spun sitting on the floor. So I drove back to the shop, got the little tire tool out of the back, and had the shop manager try to break it loose. He couldn't do it so he called all three of the tire guys up and had them try, two failed and the third one finally got it, but he turned the wrench over and used his foot. How is my daughter, who is maybe 100#s, going to change that tire on the side of the road?
'04 Base Frosty, '08 Base Stealth, '05 Base Satellite