I had the exact issue. No matter how much I tightened it, it still leaked from the threads. It was getting too tight to be comfortable for damaging the flare and fitting. I think the new filters were manufactured a bit off. The only thing that solved my leak was permatex thread sealer (made for fuel). Put a little on, snugged down and leak solved.
Thanks for the response. Your recommendation was next on the list after I did a final attempt, which thankfully had success on.
Last attempt included (1) adding engine oil to flare nut threads (prior page comment referenced the FSM, where it said to do this) (2) I got 400grit sand paper and cleaned up the hard line at the flare as I did have some bits hanging around. Another recommendation from a past user in this thread. Went VERY light on this as did not want to damage the line. (3) snugged up again maybe a bit more than the last time.
Edit: I think my ‘gasket’ statement on my last post was not correct. I don’t think there is a gasket, was just gunked up over years and turned black vs shiny new.