I'm pretty sure the latest SAS/C does,
I would like to know what options SAS-C has
Anyway I checked out gcc v4.2.1 (slightly unsure on version) which has the options:
-m68000 -m68020 -m68020-40 -m68020-60 -m68030
-m68040
-m68060 -mcpu32 -m5200 -mcfv4e -m68881 -mbitfield
-mc68000 -mc68020 -mnobitfield -mrtd -mshort -msoft-float
-mpcrel -malign-int -mstrict-align -msep-data -mno-sep-data
-mshared-library-id=n -mid-shared-library -mno-id-shared-library
-m68060
This option inhibits the use of 68020 and 68881/68882 instructions
that have to be emulated by software on the 68060. Use this option
if your 68060 does not have code to emulate those instructions.
As the 020, 030, 040 options doesn't mention the omission of any instructions. It seems the 060 is the only m68k CPU to have less instructions than it's predecessors.