@LaserBack
the 040/40 is the best cpu for any amiga cause is nearly fast as the 060/50
040 is nowhere near as fast as 060.
not suffer the huge 060 compatibility problems
I've never seen any compatibility problems. The 68060.library patches the system so that possible compatibility problems are worked around. And you can always disable the accelerator by hitting '2' key at boot (Blizzard cards).
lot of programs and games not works ok. I remember when I had an apollo 1260 I lived suffering every day making scripts to make run any program or game
That's Apollo problem, not 68060. Don't attribute Apollo's problems to 68060.
Blizzard 1260 is the best accelarator for desktop A1200. It runs cool and doesn't require tower conversion. If you have to pick between 040 or 060, 060 is clear winner (just make sure you're not getting some half-assed 060 card, such as Apollo).
In fact, I would go as far as recommending Blizzard 1230 030@50 over 040@40 card (which are overclocked by the manufacturer already, and require a fan).