forse intendevi che alcune istruzioni del 68040 sono emulate in software nel 68060 ma questo fa poca differenza visto la velocita di clock.
All unsupported instructions and data types are emulated in software.
Supervisor mode of the Motorola 68060 CPU differs from the 68040 due to changes in exception processing. User mode of the Motorola 68060 is object-compatible with MC68040, assuming that the CPU uses special software to simulate a few instructions that were present in 68040 CPU and are missing in MC68060.