The setting can be made on the NM exactly on the desired torque - exactly how it really is then, is another question, which I will not pursue; the TÜV / GS certification mark is enough for me here as an indication that the accuracy is probably sufficient.
To adjust the torque a scale in the key is incorporated, which is a bit hard to read though, with sporadic use but should not be a problem - the setting by rotating the rotary handle has less than one minute are required, which is absolutely OK for me. If a fixed moments is sufficient one can make a more significant marker itself, if you will. The setting corresponds with my copy of the description of the item.
A clear acoustic and haptic feedback indicates when the set torque is reached.
When storing the twist grip on the weakest moment is set. The key still fits with me even in the storage box (which was apparently oddly with another reviewers not the case).
In the box are still an extension and 2 nuts made of chrome vanadium steel, which also make a quality impression.
Summarizing, I find that this tool is worth the price fetched well. I'm very satisfied.