I rebuilt a "Sweet 16" tandem wheel for an acquaintance. The instructions I was given said to walk the spokes up to 95 on my wheelsmith tensiometer. Those were some pretty stout spokes so I imagine that might equate to 175 or 200 kgf. At the time I only had one of those little wrenches that Shimano supplies with their wheels. My fingers ached by the time I was finished. Since then I've acquired a longer, more finger friendly wrench for working with low spoke Shimano wheels.

The bottom line is I was able to do it and the wheel has lasted for a year and a half (so far).