I've seen it said that it is best to offset bore if going to +60 as the gap between 2 and 3 is getting rather small. As it happens I have just gone to +60 (no offset boring) and am struggling with the gasket seal between 2 and 3. However, my initial look with a straight edge suggests the top of the block at this vital place is not as flat as it should be.
So if you are going to the trouble of boring an old block to +60, check the top of the block is in perfect condition while you are at it.
I never offset bore at +0.060" and have never had a gasket problem, except when Payen produced those 'duff' gaskets a couple of years ago. The gasket of choice these days is the BK450.
Yes, when building a fresh engine, always skim the block deck after the trial build, even if by only a couple of thou.