I asked this same question on another board, and did not get a conclusive answer. Here's what I gathered:
40 ft-lb: from Richard Newton's book.
60 ft-lb: from Vette magazine's article "The Big Block From Hell". In this article they say that the figure found in the Chevy service manual (130 ft-lb) is for the front brakes only, and may damage the rear brakes.
http://www.idavette.net/hib/BBfHInet12.htm
70 ft-lb: from Corvette Fever, July 2000. They don't mention any difference between front and rear specs, even though they seem to be rebuilding a rear caliper.
100 ft-lb: this is what the Vette Brakes tech guy recommended. But he was not positive at all; he was more like, "Good question... Hmmmm.... use 100 ft-lb... yeah, 100 should be fine...".
130 ft-lb: from the '74 Chevrolet Service Manual.
I decided to go with 70 ft-lb. I think more than that would be excessive, specially given that there's not a single bolt in the rear suspension that is torqued to more than 75.
I know this doesn't help you and only confuses you, but......
-Pedro