The production letters cited in the resto books above give that 1940 oddball as the only 60 HP application, all other info showing 85 applications.
!950's magazines, though, do keep mentioning the '37 60 application, and I once heard from someone that found a '37 60 with a tube!
Possibly the info cited in those books is complete...but I think if they did go onto '37 60 vehicles, it had to be very partial only as with 85's. The '37 60 actually sold fairly well, and there would have to be more cars and axles around if they got tubes in any great numbers. The '37 was quite popular, then as the lack of power became apparent 60 sales dropped dead, with the few 1940's being assembled from remainders to some extent.
WWII rationing briefly made then desirable, but way too late to help Ford sell them new!