I couldn't agree more, I owned a CS060 MKII and still own a WE 3040. Side by side in normal usage test, the 3040 was faster in some aspects. The built in SCSI in the WE certainly helped, in a 3000D the SCSI for the CS didn't fit.
I guess you never used Oxyron Patcher. It is best installation any 68060 can do. It speeded everything - games, demos, utilities, gave more compatibility.
No 68040 can beat 68060 with Oxyron in any test.
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