You people should take a survey and see how many people would be willing to dish out real money (probably $200 USD without the CPU) for an adapter board and ROM, then contact the guy who makes these:

http://www.powerphenix.com/

and see if he'd be interested in building 3.3 volt -> 5 volt, m68060 to m68040 adapter boards and patched ROM SIMMs for Macs. He knows tons about m68060s and especially about using them with older systems and designs.