The 040-060 adapter by Mozart is quite a nice little upgrade if you can find an 060 at a reasonable price.
Thor does bring up an important point that Cosmos is selling someone else's design which happens to be open-sourced. For the price that Cosmos is charging it's more or less just his labor to assemble the board which is a reasonable, not-scalping price. The PCBs and components are easily $25 USD. So if Cosmos is charging 25-30EUR for his labor to assemble the device, I can't really see that is profiteering or scalping.
The adapter usually takes someone at least an hour to assemble if you have some skill at soldering.
The exec.library patch that Cosmos hands out was developed by Speedgeek and Speedgeek specifically gifted this code to Cosmos to use as he sees fit. Cosmos was originally just handing out the .pch file for users to apply to their own exec.library.
The patched exec.library can be burnt to a custom kickstart if someone knows how to do that. Assuming the user is not duplicating their kickstart and just fixing a bug or oversight in exec.library I don't see a problem with that. The patched exec.library can also be dropped in Deneb ROM space or possibly in an eflash or a kickflash.
There are certain situations where someone might own an 060-capable board that currently has an 040 and be able to run that board *faster* and more stably than it was set to true 060 mode. For example if you had an 060 capable board that when it was clocked at 66MHz it became unstable with an 060 in 060 mode, if you used that same board as an 040 board-with the 060 adapter at 33MHz, the board would still clock the memory at 33MHz and may end up being stable running the 060 at 66MHz where it might not be stable in 060 mode running at 66MHz. Same for an 060 at 80MHz, run the board at 40MHz, memory and onboard logic running at 40MHz, but the 060 runs at 80MHz.