Say your LSD is 6/12/6 and it's locking at accel.
Locking, it will re-set your LSD to 6/6/6. If tires are still slipping, it will give you 6/0/6 until tires are even and unslip/unlock.
That's why initial should ever be the lowest setting of a LSD.
Accel/decel setting are not fully in relation with torque, it's more in relation with torque "when" the LSD locks.
Accel/decel setting represents % of slip allowed.
At 34 for exemple, you allow inside wheel to turn 50-34/2% slower than the outside = 50+34/2.
That makes 33% /67% or more or less the outside wheel turning twice the speed of the inside wheel.
So this is not related to torque : the moment at driving when you lock is torque dependant.
Just to say : beware of what you do, it seems that if you set the intial torque-related, that's sadly a track dependent setting...
PS - I didn't had the time to test, it's 10:12am there, I can't test until 8pm
edit - (I understand I'm saying now it's not final ratio related : it's final ratio related on the track you use in fact, because your tire will/will not lock depending on the rev you entered a corner - due, as you say, to torque applied)