The build on a one-minute single-boss fight spends its points 11/8/32. It takes Holy deep enough for 
Improved Seals, five points of Toughness in Protection to reach 
Precision, and the rest in Retribution down to 
Twist of Light.
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0/153003-503-05215330001330321 · Horde (Undead) plays Ret 10/8/33: +1 Holy Conduit, +1 Seal of Command, −1 Divine Intellect, −1 VindicationEvery fight and faction has its own searched build. They share the points that carry the damage. 
Seal of Command and a few mana talents move, as the last heading shows.
Why these talents
Twist of Light is what makes seal twisting work. Replace Seal of Command or Righteousness with another seal and you keep an Echo of the old one, which your next swing applies. Twist before each swing and every hit carries both seals. The talent also cuts seal costs by 20 %. It is worth 11.2 % on three minutes, but that figure is a twisting rotation without Echoes, which wastes a global cooldown on every swap.
Seal of Command measures what twisting really adds over a plain Seal of Righteousness rotation. With the Human's 
Blade of Hanna, a 2.10-second sword, it is worth only 0.6 %. With the Undead's 
The Unstoppable Force, a 3.60-second mace, it is worth 5.2 %. Seal of Command's chance to fire and its damage both grow with weapon speed. Seal of Righteousness adds the same share of your spell damage to every hit, so a fast weapon gets more of it per second and gains little from twisting.
Champion of the Light turns 60 % of your Intellect into spell damage. It is worth 9.5 %, and it is why a Retribution set wears Intellect and takes 
Divine Intellect. Blizzard cut it from 100 % on 1 October.
Vengeance gives 3 % more Physical and Holy damage for 30 seconds after any non-periodic crit, stacking three times to 9 %. Crits from your seals count, so it stays up 97.9 % of the fight. It is worth 7.4 %. Classic's was a single 15 % buff for 8 seconds.
Improved Seals adds 15 % to every seal and judgement. It sits on the Holy tree's second row, so five points go in first, into 
Divine Strength (0.8 %) and Divine Intellect. Improved Seals itself is worth 6.2 %.
Improved Judgement brings Judgement from 10 seconds to 8. Judgement doesn't use the global cooldown, so the extra casts cost you nothing else. It is worth 4.5 %.
Precision gives 3 % hit to melee attacks and spells alike. With the gear's hit it puts you at 9.0 %, the point where no melee attack misses a raid boss. It is worth 3.6 %. The five points of 
Toughness before it are only the way there.
Conviction (3.7 %), 
Instrument of Law (3.0 %) and 
Sacred Arbiter (1.7 %) complete the core. Instrument of Law makes 
Hammer of Wrath instant, so it no longer stops your swing. Sacred Arbiter adds 20 % to 
Holy Strike.
Flexible points
- Toughness. Five points of armor, worth nothing because the boss never hits you.
- Vindication. Each point gives 1 % attack power while you hit the boss. It takes whatever points are left: one on three minutes, three on one. Its last point is worth 0.2 % on one minute.
- Divine Strength or Divine Intellect. The one-boss builds take Strength 5/5 and Intellect 3/5. The three-boss builds swap that to 3/5 and 5/5, because spell damage counts for more once Consecration does a third of your damage.
- Seal of Command on short fights. The Human's one-minute and three-boss builds leave Seal of Command out. Twist of Light then has nothing to twist and is worth 0.0 %, a spare point.
- The mana talents.
Holy Conduit, 
Sanctified Judgement and 
Benediction only save mana. On one minute you never run short, so all three are worth nothing there. On three minutes Sanctified Judgement is worth 1.0 % and Holy Conduit 3.8 %. Keep them for long fights. - Repentance, Eye for an Eye and Pursuit of Justice do nothing on a boss.
What each talent is worth
A talent's value is what the build loses when its points go elsewhere, measured on the same simulated fights, so the values overlap and don't sum to your damage. For a spare point, read the "last point" column: what removing one point costs.
On every fight
The one-minute and three-boss builds drop Seal of Command, take a third point of Vindication and keep one point of Holy Conduit. The three-boss builds also move two points from Divine Strength to Divine Intellect. The two-minute build twists like the three-minute one, with one point of Holy Conduit. The Undead keep an untuned preset, "Ret 10/8/33", with Seal of Command, on one and three minutes. The table compares each fight's build with this one.