M30 Cylinder Head Installation (New Questions)

According to Bentley Manual "Stage 3" final torque is 35 Degrees after
running engine for 25 minutes.

How perfect does this final torque need to be? I can get close with a self-
made cardboard dial and a breaker bar.

I am guessing that this is also a good time to re-check / adjust valve clearance.

When checking the "lash" is ok to check the clearance at the rocker arm and cam?
Or is it better to check it at the rocker arm and valve?