To quote from the "NATIVE CPU" section of the Basilisk II TECH documentation:If the only issue is in ROM, it may be easier to fix it in software by opening the ROM, translating it, and burning it to new chips.
d) 68060 systems are a small problem because there is no Mac that ever
used the 68060 and MacOS doesn't know about this processor. Basilisk II
reports the 68060 as being a 68040 to the MacOS and patches some places
where MacOS makes use of certain 68040-specific features such as the
FPU state frame layout or the PTEST instruction. Also, Basilisk II
requires that all of the Motorola support software for the 68060 to
emulate missing FPU and integer instructions and addressing modes is
provided by the host operating system (this also applies to the 68040).