I just read another thread on this subject and someone who has already changed the oil in their transmission cautions everyone to be very careful when removing the transmission pan bolts because evidently they are Loktited. Because the transmission housing is aluminum, it is easy to damage the threads if the bolts are forced, so if they become harder to remove, screw them back in and go back and forth to loosen the Loktite or whatever thread sealant they used. Remember that the bolts are made of steel and it is much harder than the aluminum housing. I would recommend using some red RTV on a new pan paper gasket to prevent leaks as well. And as for torquing the pan bolts, just tighten them snugly. I do not recommend torquing any oil drain plugs or bolts whose threads get covered with oil for a simple reason: torque values are generally specified for dry threads and if you apply the same level of torque to a well lubricated bolt, you will create approximately twice the preload in the bolts, which is equivalent to using twice as high torque on a dry bolt. Many people do not realize this and they strip oil drain plugs in aluminum pans by torquing them to dry torque spec while heavily coated with oil. This happens when changing oil on motorcycles where oil pans are typically made of aluminum.
