Still there are many incoherent things - why beef up the chipset with new features, AGA was already quite a mess because of register-compatibility with OCS. Its not like anyone would/should use the new features.
if you look at the prices of 68060`s
you`d be better of getting a powerfull MIPS or ARM Processor for a fraction of the cost and emulate 68k. Those games/app that run on a 060 and dont care for chipsettimings shouldnt be that hard to emulate anyway - so why even bother for compatibility on hardware-level, it only pushes the price way up.