How did you come up with the 60% figure?
Work hardening of the neck depends on how far the neck expands when fired and how much the neck is reduced in diameter when sized. And I have never seen any published testing figures on this.
At Benchrest Central and Accurate Shooter you have shooters saying they anneal every time the case is fired and others who say they never anneal.
Below a chart on annealing .223 cases showing case neck failures, and there is very little difference until the 13th loading. If your 60% figure was correct then the second firing would be 120% and you would have a split neck. And without a Rockwell hardness tester anything said is just a WAG.
https://www.ar15.com/archive/topic.html?b=6&f=42&t=430158
"Any reloader who's been around the block for even a little while knows that brass does not last forever. Eventually it fails if it is fired enough times. One way it can fail is that the necks become brittle and split.
One way to cure that problem is to anneal the necks every few firings. There is quite a bit of misinformation floating around regarding what annealing is, and how it should be done. The aim of this article is to shed a little light on the whats and whys of the science of cartridge brass annealing."
The Science of Cartridge Brass Annealing
The Science Behind Annealing Brass Cases
And below Larry Willis only anneals 1 or 2 times during 20 reloadings.
http://www.longrangehunting.com/forums/f28/how-often-anneal-brass-31565/