There is something I was not aware of.
Full '040 and '060 cpus need to have their fpus disabled during boot.
Interesting.
Why?
No, only full 68060 with FPUs require their FPU to be disabled. The 68040 is fine.
The problem is that the idle stackframe of the 68060 FPU is not compatible to the stackframe of all other motorola FPUs. This has two problems: First, the FPU test of the bootstrap code crashes due to the wrong stackframe, and second, the context switch code of the exec task scheduler also corrupts the stack for the very same reason.
A small boostrap code, typically (though not fully correctly) provided by an F-space debug rom disables the FPU before the Os boostrap code starts.
The 68060 FPU is then re-enabled by the 68060.library which also exchanges the exec context switch code and installs a couple of related compatibility patches to adjust to the incompatible stack frame of the FPU.