A small boostrap code, typically (though not fully correctly) provided by an F-space debug rom disables the FPU before the Os boostrap code starts.
It's a pity that commodore went bankrupt around the time the 68060 was introduced, or we have had had kickstart 3.2 (or maybe even 3.1) that avoided the problem.
And of course it's also a pity that in the following 22 years there has never been another kickstart :/