This two sentences conflict each other.
Why?
Generate output for a 68060, without using any of the new instructions.
= don't use move16 on 020/030 because this is new to 040+ so software wont work on 020/030 machines then.
The generated code does use the 68881 instructions that are emulated on
= use (old) 68881 FPU instructions even on new 060 where we know these were moved to software package. I'd not call 68881 instructions as "new" just because some other 680x0 CPU implements them in other way :)