I've been using 68k emulation for over a year in MorphOS, and I've set up UAE too on the family PC. I think that, from a user point of view, CPU optimisations don't matter the slightest for emulation. 060 code optimised for branching won't run any faster than 000 code with old instructions. Even if there was a difference, modern CPUs (even as "slow" as a G3) won't let you see it. Not even without JIT.