L322 wheels on a P38? What diameter are they? If more than 18" they are not homologated in the EU for the P38 which may give you insurance problems. Also do not be surprised if you get a lot of steering shake. Your speedo may also be inaccurate.
The torque setting is the setting required for the wheel, so the L322 torque should be used but as Montyjohn said I never use a torque wrench on wheels.