IMO, ASME VIII (Taylor Forge) method is not a checking method; gasket seating force and operating force are rather minimum gasket forces to assure a quality joint.
I think we force this reality by trying to adapt this procedure for flange checking case; the logic is we can propose the geometry of a standardized flange as candidate for ASME design procedure considering the operating/design pressure and temperature.

If you decide to go ahead with this method, you need to pass both cases.
In case one step of method is negative (as your seating condition) you cannot pretend the method is fulfilled. It means the flange will leak? IMO, you cannot say "yes, there is leakage"; it means you haven't tools to prove will leak or not.

About the PEq method which not pass by decimals; is 140 bar the design pressure or operating pressure? Is 394.7 daN a tensile force or compressive force? Maybe you can adjust some parameters to formally pass this conservative method. Of course, you have the option to change piping routing...