I'd suggest you get a manual that covers the collapsible spacer (my TR6 Bentley doesn't seem to even mention it) and follow it's directions.
According to the Stag Repair Operations Manual (the Stag diff is very similar, tho not identical to the TR6), the CS should be replaced every time that the diff is reassembled, and the nut should be tightened only until it takes 13 - 20 INCH pounds to turn the pinion (without the carrier installed). No shims are involved to reach the 13 - 20 inlb ... this is the advantage of the collapsible spacer as the factory didn't have to mess with the shims and repeated dis/assembly.
I have read that you can "get away" with not replacing the CS, but it's done by marking the position of the nut before removing it and then restoring it to the same position. The 90 - 120 ftlb figure is used only with the non-collapsible spacer & shims.
Personally, I'd be looking to convert to the earlier setup; but since my diffs already had the non-collapsible spacer, I'm not sure what is involved in the conversion.