Well I've now disappeared down a rabbit hole of hard sums, proof loads, yield strength, coefficients of friction for dry and lubed threads, published papers on torque-angle tightening etc etc
Suffice to say if you were to tighten a grade 10.9 zinc plated M12 x 1.5 bolt, dry, to 157Nm you would be at 100% proof load. Without using force gauge on the bolt proof load is assumed to be between 85 and 95% of the yield strength of that bolt. I am now trying to work out what a 90° angle adds in force to the bolt above the 'Snug Torque' of 100Nm (74lbft) to see if it goes above 90% proof which is considered the 'safe' margin in a stretch type application