Latest WinUAE supports 68060 btw. Frankly, I see absolutely no point in trying to redo UAE from scratch.
Anyhow, the fact is that UAE has JIT only for x86 target. Also, x86 is the most affordable and fast HW around. If you want to run (hw banging) classic stuff, use x86 boxen.
MorphOS will not have any custom hardware emulation.