100% 68060 compatible CPU+FPU+MMU is the only "compromise" that I'm happy with, Motorola took things out and people have spent decades making sure the software runs. We shouldn't have to start that process again just yet.
Something new doesn't have to be 100% m68060 compatible in the sense that it could appear to the OS and software as 100% m68060 compatible, but the instructions in the m68060 which are unimplemented can be implemented in the new processor core. No sense running a trap call for emulated instructions.