Hi,
as far as I know, only DCE could change a 68040 into 68060 BlizzardPPC board.
I once had a BPPC with 040, I had bought a cheap full 68060 on a Internet bargain sale.
Then I asked DCE whether I could do the change.
They answered (when they still answered!!!) that it was not enough to change CPU and add 3.3V regulator, in BlizzardPPC also flash rom had to be changed, since 68060.library had to reside into it. They offered to do the change for 25 euro, then I agreed and asked their address to send the board.
Never, never, never got an answer!!!
Then I sold everything.
BTW on Cyberstorm boards you can do the change because they don't have flash rom.
Ciao
S.