60th place after the 1st round is 4 over. Say dryer, firmer conditions make scores go up a few strokes in the 2nd round. The cut might come in around 150 or 152. For the highest 72 hole score to be 40 over, someone on the cut will have to average 84 or 85 the last two rounds.
Seems unlikely to me. Highest score last year was 305. 25 over. Is Oakmont going to be 15 strokes tougher than WFW for last place?