FYI, I can get the torque from the OMC factory service manual I have on hand if desired and since Yam stole part-for-part that basic OMC design (yes, there was a lawsuit) the value should be the same.
But note, you should goop up the threads on ANY lower unit bolt, after cleaning them of course, before re-installing. The best thing to use is not a grease, but the gaskett sealing compound.
Also, IMHO there is no practical need or benefit to removing the LU itself every year. For what? A look see? I don't get it :| ... FWIW I do my full waterpump services every 2 or 3 seasons depending on use. If not taking off that 2nd year, I will remove the bolts 1 at a time and clean & re-goop, then re-install.