No kind of sealant on the O-rings for the filter. Maybe a little atf for the initial install of it.
Can't remember if my gasket was rubber or cork. Either way i did the same method of using a THIN layer of black rtv on the pan surface, placed the gasket on, then another THIN layer on top of the gasket. I snugged the bolts up and let it setup (for as long as possible, within reason)
Don't overtorque them, snug should do.