Jim,
The BF30 allows you to use 2" accessories with your filter set, such as diagonals, binoviewers, eyepieces, etc. It all boils down to what you want to do. I have the SM90/ BF30 and can use virtually any configuration I want.
As to improving a SM60 DS, it is called an SM90 DS!

Just keep in mind that the filters do not automatically work with each other. They need to be "matched" for optimum performance. This is done at the factory. Also, you will need an adapter to mate the two filters together because they do not directly attach to each other. It does indeed get costly.
I purchased some equipment from a guy that included an SM90/BF15 and considered doublestacking my outfit. However, after finding that the stacking adapter was difficult to come by and would be $250+, I dropped the idea because I could not gaurantee that the two filters would match up well. I am extremely happy with my setup and get awesome views. A binoviewer with a power switch improves the view even more (IMHO).
Hope this rambling actually addressed your questions!
Steve