Other than running cooler, what else is there to the 1E41J mask compared to the standard 68060 stuff at the same clock speed?
Just some bug fixes in the floating point unit.
But it is the running cooler which is THE big thing. The new mask layout makes the chip produce a fraction of the heat at the same clock frequency. It also has improved timing margins than the XC. This means the chip will operate much cooler and much more stable at higher clock frequencies.
However I must point out that the accelerator board design is just as an important factor in running stable at higher clock frequencies as the CPU.