Agree with Mechy and Paul,
So many factors come into play with performance, application, and usability it is impossible to make blanket statements.
For my use, the 40MHz 3040 Warp Engine provided a better user experience that my 50MHz Cyberstorm MK II in a 3000D. I was using the 3k for word processing, web browsing, financial reporting, email, and light DTP. The 3040 delivered a faster overall experience then the CS for that usage, I tested them side by side and that is why I kept the the 3040 and sold off the CS. If I was ray tracing and doing lots of math as my main usage I certainly would have kept the CS and sold the WE.
The 060 is by itself isn't a great solution unless it is paired to it's own high performance local memory and has it's own Fast SCSI controller. I would trade a CS MKII in a heartbeat for a Warp Engine. Macrosystems did a better job in that case. Now if you were to bring a CS MKIII into play, I would clearly take the CS.
Truth be told, the step up to the 040 @40MHz from an 030 @25MHz (with the WE) was FAR greater then the move to the 040 to the 060 @50MHz. I remember says to other Amiga folks... "This is it???", it really was a dissapointment. Clearly the difference was with the packaging of the WE, and how good it was made.