QUOTE(dipstick @ Mar 7 2008, 11:30 AM)

or indeed enpurchasulate a torque wrench myself so I can be sure it's right everywhere forever.
It's not a tool that most owners would use very often. I wouldn't bother personally. It is difficult for the average person to overtighten a wheelnut by hand, using the tool provided with the car. If you have to change a wheel then you are likely to be going to a garage shortly after and they can check the torque for you.
Unfortunately there are still tyre-fitters around who don't understand the importance of the correct torque and it makes me cringe when I see wheelnuts being tightened with a powered impact wrench, but a good fitter should get it right and should set the final torque with a hand tool.
If you are determined to buy one, you can get a decent "pre-set" mechanical device for about £25. Don't buy a cheap one that cannot be calibrated, they are worse than useless.
Few people have a good feel for Newton Metres. Funnily enough, one Newton is about the force exerted by a medium sized apple under normal gravity. Personally, I am old enough to prefer ft-lb and if I translate your original figures, you would have to apply a force of about 78 lb on the end of a 12 inch spanner to get a torque of 105 Nm. To get that up to 120 Nm the force on the end of the same spanner would have to be about 89 lb.
Undoing the nut always requires more force than was used to tighten it, as many have discovered to their cost when faced with roadside wheel removal. The wheel-nut spanner supplied with my car is only about 10 inches long, so I always carry a length of steel tube that fits over it snugly and makes it easier for me to undo the nuts if I need to.
I would be interested to know what reason you are given for them setting the torque so far above the manufacturer's recommendation?
Good luck.