I have to agree with the majority here. A torque wrench, nor Wheeler's $125 kit are necessary to properly mount a scope.
A torque wrench is nice for action screws as you are talking 50-60 inch pounds. For the small screws on scope bases and rings, I am guessing 10-15 inch pounds maybe less.
I do use a standard level (magnetic base) to be sure the rifle is level in the "rack" holding it, the bases are level, and finally the scope. Have mounted probably 10-15 scopes using these methods and have never had a problem.