I've searched this in the past, most say that factory settings are normally in the 27 to 36 inch pounds which is a wide spread. Fasst says 48 for motocross works well and not harmful to wheel components - so it's a crap shoot. But personally I would probably start with 36 and monitor the spokes if I had a spoke torque wrench
at present I still go with the old sound method and it has served me well.