What do you recommend I upgrade it to then? You think a less costly accelerator is more cost effective?
Also honestly I'm not too keen on the fact MorphOS barely utilizes the hardware, is 32-bit only and has no SMP support. While none of the other Amiga NG OSes seem to support this I'm honestly thinking my money for computing is better spent elsewhere than on an NG Amiga solution.
Honestly, my favorite accelerator for the A3000D is the Warp Engine 68040 @ 40MHz. It is not the fastest accelerator you can get, but it is rock solid, has an excellent SCSI controller and fits well into the A3000D with small modifications to provide better airflow through the hard drive and floppy drive shelf.
I can't recommend 68060 accelerators that I have no experience with in the A3000D, but other members may give you some good recommendations. The 68060 is supposed to run cooler and may be a better choice in the A3000D's small case (small for an Amiga with Zorro slots).
I think your money would be better spent to get an accelerator without the PPC and use the saved money to buy a good RTG video card, like the PicassoIV, or Cybervision64. The A3000D is a very popular Amiga model, and I hope that you have hours of fun playing around with it. I suggest that you NOT try to expand it into something it can't do well. Stick with AmigaOS2.1 through AmigaOS3.9 and software for the OCS & ECS chipsets and you should enjoy it for what it is, and what it was designed to be.
The only reason I mentioned MorphOS, was because you intended to buy a PPC accelerator for your A3000D, and MorphOS will run almost all of the PPC Amiga software much better than any PPC accelerator could ever do it. Unless you are really interested in NG Amiga inspired systems and software, don't bother buying any hardware to run it. The NG systems are certainly not for everyone, as they are best suited to only the hard core users who are dedicated to supporting the future of NG systems. The Amiga NG platforms are not ready for the general computing public, and might never be ready for them. AROS & MorphOS have one advantage that they can both be "test driven" for free, if you happen to have any of the supported hardware to run them. From your signature, I see that you have a PPC G5 that might be supported some time in the future by MorphOS, and possibly AROS PPC as well, though I don't know if anyone is working on AROS PPC any more. Edit: I don't understand your comment about MorphOS barely utilizing the hardware, unless you are only referring to the Dual CPU or Dual Core & Dual CPU models, like your Quad Core G5 PowerMac, which is not yet supported (and might never be supported). My single core, 1.67GHz G4, 17" PowerBook is very well supported, specially now that MorphOS3.6 has been released and the internal AirPort Extreme is supported. The thing that I like about MorphOS is that updates are all free, and they come at a fairly regular pace. It is improving all the time, and shows its advantages by running some things better than MacOSX 10.5.8, on the same exact hardware. That is impressive for a tiny development team, in my opinion, who have very little free time to work on MorphOS. End Edit:
I hope you enjoy your Amiga A3000D. Did you choose that model because a version of it at one time in the distant past came from Commodore with Unix installed on it?