You can't generally convert just any 68040 card into an 68060, as there are some more minor differences between the 040 and the 060 apart from the voltage.
Tha Blizzard 1260 PCB was dasigned from the beginning to carry either an 040 or an 060, so P5 didn't have to make two different layouts. All the Blizzard 1240 PCBs are labeled 1260 as the downgraded 040er version came later and the kind of card it would be in the end was determined just by fitting the component to the allready made PCBs.
In general you can say there is only a posibility to upgrade an 040 card to an 060 if there was an original 060 Version of that card made (so chances are high the 040 and 060 board shared basically the same PCB-layout )
Even if you could upgrade an A3640 to an 060 you will not be happy with it, as the 040 is allready hampered by the lack of own fast-RAM.