The MKI isn`t that easy upgradeable as the MKII / MKIII or much easyer to Upgrade, depending on the point of view.
For an 040->060 Upgrade you need a 060 MKI CPU-Module (the whole thing) and a ROM that holds the 68060 initialisationcode that goes into the socket on the carryerboard. So doing the upgrade is easy, but getting the parts is nearly impossible.
The SCSI-Module for the MKI is harder to find then that for the MKII, therefore it will cost you more. I have seen some go for about 100 EUR.
Anyway 60 EUR is an absolute bargain if it is in working condition. You can`t loose as you will always get that money back if you decide you don`t want the card after all.