Honestly, you don't want to compare the 2 cameras. The SX40 on one hand is a great camera if you framing and shooting is all you're looking at and don't want to expand your horizon. The D60 on the other hand is a DSLR with interchangeable lenses, a much larger sensor (than the SX40), is faster, let's you take longer exposure clicks and comes with an optical viewfinder.
Having said all of that, it suits someone who wants to understand the nuances of photography and enter into the ecosystem of DSLR cameras with interchangeable lenses. Once you get the D60, you could buy more lenses as per your style/interest to go with the D60 body.
I have used the D60 for over 2 years now and 'm still at it while my primary camera now is the D7000. I love the D60 for the weight, size and power combination.
