The power converter is a small pcb that sits on top of those pins. On an 040 board, these pins are jumpered to make the 5v pass straight trough.
In order to upgrade to 68060 you will need:
-The power converter (most likely impossible to find)
-A new boot rom on the apollo (also impossible to find)
There's a website somewhere with unofficial apollo support. Try searching on google.
Note this: the scsi controller on the apollo is totally useless. If you need/want scsi, find yourself a cyberstorm instead (these are upgradable from 68040 to 68060, too)
-Paul