You’re way overthinking this, and making it way more complex than it is.
Torque specs for AR barrel nuts are based on the Army Technical Manual for the M16 family of weapons. In that TM, the barrel nut wrench is used IN LINE WITH the torque wrench.
The TM procedure is built to avoid the armorer doing any math. Put the barrel nut wrench on the torque wrench, look for a value between the numbers stated, and you’re done.
You are not applying “30-80 ft/lb of torque” TO the barrel nut. You are applying a slightly different value to the nut, but torque to INDICATE “30-80 ft/lb of torque” on the in line torque wrench.
If you do the math, the difference between having the barrel nut wrench at 90 degrees, 45 degrees, or in line with the torque wrench is very small. You’re not building a space station, you’re just doing a very simple armorer job. Keep it simple...