Excuse me?
Of course it would set the SysBase AttnFlags to identify the CPU/FPU it is emulating.
It's not quite that simple.
Let's see... you build the emulation for 020 since it will emulate the most instructions that way and give you the most compatibility... and then a program thinks it's running on an 020 and decides to use some of the 020 address modes that can't be emulated.
68000? Some software won't like that and it won't be as fast.
For the best speed, setting bits for 060 would work unless the software tries to detect the CPU. So you drop the extra compatibility for that reason. But there's no FPU or MMU emulation so that's still a problem. Ummm... does the emulation code even offer 060 compatibility? Didn't used too. We could do our own by removing instrucitions from the 020.
Or go with the ec040. It wouldn't require as many mods to the code as for the 060
A Coldfire aware program still can't tell which optimized c2p routine or math functions would be best to use without detecting the CPU itself which defeats the purpose of the AttnFlags in the first place.
Then enters the V4e or higher core which has FPU and MMU... but they aren't quite the same as 68060 versions.
The point was making it possible to detect a coldfire without every program having to detect it on their own and still having existing software identify it as the cpu it's emulating.