2001 Ford Ranger 3.0 liter v6
Per Chilton Ford Ranger Manual:

Rocker Arm Fulcrum Bolts:

Step 1- Turn the crankshaft until the lifter is all the way down.
Step 2- select an inch pound setting between 60 to/including 132 inch/pounds - I selected 95 inch/pounds. for all bolts
Step 3- 18 to 26 inch/pounds - I interpreted this as an additional 18 -26 inch/pounds - Selected to set the torque wrench at 118 inch/pounds for all bolts.

I am observing that some, but not all, of the pushrods will spin freely after step 3 is completed.

The concern is that pushrod contact with the hydraulic lifter is inconsistent, therefore, inconsistent lift and rocker/lifter noise.

Questions:

1- Should ALL of the pushrods spin freely after the inch/pound torque sequence is completed?
2- If the answer to question 1 is NO, should I torque each bolt at 132 + 26 =158 inch/pounds with no regard for whether or not the pushrod will spin?

 

I believe that "18 - 26" is foot pounds. 132 is like 11 foot pounds, so you're going another 7 to 15 foot pounds. My haynes manual says "torque settings are in foot pounds unless otherwise noted". On this one it says
Step 1: 60 to 132 in-lbs
Step 2: 18 to 26

Since they don't say in-lbs there, you have to assume they mean foot pounds.

 

"The concern is that pushrod contact with the hydraulic lifter is inconsistent, therefore, inconsistent lift and rocker/lifter noise.'

Are the rockers, pushrods, cam and lifters new? If any of these items are old, you will have slight variances. Heck, I've had brand new lifters with varying spring strengths. Oil pressure helps minimize the variances. This isn't much to worry about on a Ford 3.0L. There is also the possibility you may not have the cylinder at exact TDC when torquing or checking the pushrod play, which would still be negligible IMO.