You may or may not soak the lifters, that’s up to you, but I would strongly recommend that you at least coat the outside of the lifters and the cam lobes with either assembly lube or oil so you don’t have a dry start.
You do however have to rotate the crankshaft when you torque the rockers. Specifically, if you torque the lifters while they are up on a cam lobe, as soon as the cam rotates, the rocker will be loose.
The old way was to tighten all the rockers that were not on a lobe until you could no longer rotate the pushrod, then back off until you could just rotate the pushrod. This was the preset. You would rotate the engine to get the lifters that were on the cam lobes off. and then repeat for those. After all this, you then tightened them all down an additional turn and a half IIRC.
It appears the procedure has changed, but you still need to set the preload with the lifter not on a lobe. You can probably go to final torque right after the preload. Do all the ones not lobes, then when finished, rotate the crankshaft as needed to get to the rest.