Yes the yellow PTFE tape was Introduced as natural gas degraded the standard offering. If I ever use it on a sump or diff fittings I'm happy with the standard stuff, never had a leak personally.So let's pick up a couple of issues you raised about torquing things up! Firstly I have rarely seen any mechanic use a torque wrench when doing these procedures, Yes I can achieve a satisfactory result through experience but I have seen so many leaning on the blooooody wrench like it's the Jesus nut on a helicopter rotor head. The torque settings are listed to actually stop the monkey over tightening them and not only causing tear out of the threads but stretching them. This is what causes them to leak! So in a nutshell..... tight is tight and too tight is bust! But the bust here happens sequentially and weakens every time it's overtightened. If you have a problem with leakage try applying the PTFE tape as a strand and following it into the threads. Start with a couple of spins of the tape around you finger then hold it onto the fitting and follow it into the threads, the tape will stay as a strand as you do this. This fills the threads more fully without making it difficult to start and it screws in keeping the PTFE where you want it for best effect.
Fortunately the alloy threads on the plug are generally softer than the G/box thread as the box tends to be made from a different form of alloy but if replacing the plug be cautious as a new and correct thread profile can cause more damage to a distorted thread in the box.
Now oil filters, when we are talking about spin on cartridges, Clean the mounting face from any debris or old oil after removing. Lubricate lightly the rubber sealing ring face fully around the whole face and tighten it by hand only! Some spin on types have a non fixed sealing ring, if this is the case lubricate both sides to prevent distortion and finally make sure the old seal isn't still attached/stuck to the housing. You'd be surprised at how many of those I've seen!
if a filter housing type is used replace the seal or O ring as required and yes lubricate it.
