My experience has been that paper gaskets do not equate with metal shims. The paper will crush down, the metal won't. taking a total of .040 off the carrier hubs does not seem right to me. It seems excessive. I have never had to take a cut on a carrier. I only suggested it as a means to reduce the number of gaskets you were concerned about.
I also wonder about the torque wrench you are using. I use a dial indicator torque wrench and the reading I am looking for is after I overcome the inertia and have the bearings turning.
Tom Endy