It is off of a 1971 R60/5 37-11 ratio
A couple of days ago I dragged out one each of my "old" and "new" final drives determined to set my mind at rest one way for the other.
It suddenly occurred to me that the only measurement I needed to make was from the forward gasket face to the axle centre.
They are, as you already know, absolutely identical. Myth busted!
Your R60 final drive is a nice find. It's 37/11 is a ratio of 3.36 which is a useful increase from standard R65 which was either 31/9 (3.44) or 32/9 (3.56).
The R75 ratio I am going to use - 32/10 (3.20) is a bigger step, but I expect the 860 to pull it effortlessly.
One day I will try the R100RS ratio 32/11 (2.91) I expect it will "notice" that, but if I ever go touring it would be the "bee's knees". The only spare 32/11 drive I have is for a disc brake rear end and it doesn't have the drillings or "furniture" to mount drum brake shoes. The one on my R100RS, being the old case, does have the drillings and could be converted to drum brakes, but I don't feel any immediate need to try it as the likelihood that I will want to maintain a 160kph cruising speed on a naked R65 is pretty small.