It's not that the card is 'empty' what often happens is someone already owns an 040 based card, that can be upgraded to an 060. They ran at different voltages, but for some accelerators, the difference between the 040 and 060 models was maybe a dip switch and a device for stepping down the voltage...excuse me if my technical term for modifying the voltage is slightly off (for any electricians reading this)
So....if you are someone like this, or you find a cheap 040 card that you know can be upgraded...now you can get it up to speed at 060 fairly cheaply.