While we are playing with numerical coincidences instead of actual facts, I'm intrigued by the possibility that 60 ft is possibly related to gas usage (in the then-current 72s). Using the "120 rule" of the time, thus 60 ft equals 60 mins NDL, how much gas does it take for the average breather to spend 60 mins at 60 ft? Ignoring descent/ascent time, if you say "72 cu ft" then that implies the diver has a SAC of no worse than 0.425 cuft/min. If you go deeper, you run out of NDL before you run out of gas.
So 60 ft might be related to it being thought to be safer to run low on gas than to exceed NDL. Remember that J-valves were the norm at the time, so you "always" had a gas reserve, but we still don't have a "NDL reserve."