i think the ECU delays the spark from the trigger point, so it works out advance as trigger point + x deg delay (instead of 0deg - advance, it is 60deg advance + delay, so the ecu doesn't have to count backward, or future predict). since you won't want 60deg advance, (max 40ish?) 60deg gives the ECU time to add in it's delay with no issues of the delay being too short.
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