68060 chips are not that difficult or expensive to find, so I can't imagine too many people needing to worry about using this daughter board without an 060. Finding the "Good" last revision 68060's that are capable of being over-clocked to 80MHz to 100MHz is harder, but I would imagine that even if you have to use one of the older, slower models of the 68060 and clock your daughter board at 50MHz or 60MHz, it will still be a good alternative to your A1200.
Yep. 68060s are not difficult to find if you know where to look. I have a Rev 6 and an older 060 sitting around waiting for the Natami or FPGA Arcade. I could always pull my other Rev 6 from my CSMK3@75MHz too.
Edit: I hope MikeJ and Yaqube will make the daughter board with a lot of extra RAM possible, for the few of us that would like to have >128mb of Fast RAM. 256mb, or 512mb would be nice if you are going to use the FPGA Arcade Replay to run Lightwave3D stand alone and some other RAM hungry Amiga programs.
128 MB of fast is plenty for me. The only times I've ever run out is with a poorly behaving program or me doing something stupid with the ram disk

. The FPGA Arcade needs to be kept affordable. The Natami is targeted for higher end and it will cost to play.
I can't remember if MikeJ has integrated the ability to allocate more than 2mb of Chip RAM or not? It would be nice to have 8mb or 16mb or more of Chip RAM that would allow some new larger screen resolutions with more colors, like what is planned for the Super AGA of the Natami, but the Natami has a new, faster blitter and I don't think that is available, or possible with the Replay (it's hardware does not exist except for on the Natami).
I don't know how much chip ram the FPGA Arcade will have but it should be much faster than AGA machines. The blitter should be faster too. The Natami should be faster yet.