The J jet piston cooling nozzles have a torque value of 133in-lb. (15 N.M), per page 1-159 in the ISBe, ISB, QSB service manual Vol. 1.
The ones I have installed have not had any type of seal or o-ring, just the banjo bolt clamps the J jet against the block.
Also believe the 12v and VP 24v didn't have these J jets anyways.