The (approximately) 360-day year is a property of nature (the ratio between the Earth's revolution speed and the Earth's rotation speed is approximately 360 if

The (approximately) 360-day year is a property of nature (the ratio between the Earth's revolution speed and the Earth's rotation speed is approximately 360 if expressed in base 10). It is a discovered number, not invented/chosen. It is possible that the base-60 numbering comes from this basic astronomical observation, or they may be mostly unrelated.