Those programs do not report the correct MIPS for 060. They lie. Forget about them.
Its dead easy to write a program that runs at 149 MIPS on 50Mhz 060.
The 060 has 2 integer cores so that is 100 MIPS right there. Plus all predicted branches happen magically for free. So that is 150 MIPS.
An 80Mhz 060 runs at 240 MIPS.
wikipedia SAYS:
Performance ~88 Mips @ 66 MHz
~110 Mips @ 75 MHz
~36 MFlops @ 66 MHz