The BTR-60 has better base stats than the only 3 cost 5 star medium - the Panther/M10. Skill wise... 50 hp/sec isn't bad in theory. Anything that saves on repair bills and shifts more fights towards knock-down drag-out brawls is good. 50 hp/sec isn't going to counter direct fire from anything, but it could be enough to keep your artillery from getting wiped out by incidental fire.

For it's active... without the M3 Halftrack's passive an ablative cat field is still going to evaporate instantly, so you'd have to deploy the BTR-60 and halftrack basically on top of each other given how short ranged command aura is. It would work well on maps where you're facing lots of tank destroyers and few artillery. If a cat survives long enough to take an anti-tank missile to the face, it's worth it.

... I still grabbed the PT-76 first because I've managed to miss it every single year before this...