As said several times, I recommend using 060 because otherwise 060 libraries, device or other software cannot be used.
Usually on my emulated amiga systems I use libraries, device or other native 060 software to get advantages on system power.
On AROS One 68k, when I integrated libraries, device or other native 060 OS3 software, 060 was needed to make everything work well, now on AROS one there is no more OS3 software so you can also use 020.