Looked at Elsa WIN and it didn't have a tightening torque just said bolt must be replaced. Had a google and they are tight.
196Nm 145Lb/ft was what I found on several different sites. Personally I have removed calipers off cars many times and always reused the bolts with no issue. I don't use a torque wrench I have a breaker bar about 18 inches long that I use to loosen and tighten bolts like this, you just can't tighten them enough with a normal 1/2 inch ratchet.
I think if you do this kind of work on a regular basis, then you get a "feel" for how much a torque setting is.
However, if like me you only do this sort of thing once every 12 or 24 months, then I couldn't rely on my 'feel'. And I tend to be heavy handed in these things.
Surprised to learn that the caliper bracket bolts are one time use only. So that would suggest they are stretch bolts? The danger with reusing these stretch bolts is that they can snap in the hole and then it will be a nightmare trying to get them out.
Whether we go by feel or by torque values is a personal choice.
However, if Audi have specified torque values then as a minimum we should know what those torque values are.