First, remember the "continuous load" rule is used for sizing of conductors and OCPD's not the actual amount of load being used. If you have 60 computers at 600W each then you have 36kW of load at 120V but your conductors and OCPD's would have to be sized for 45kW of load for temperature rise due to the continuous load. So let's look at an example...
Each computer is rated 600W. This means you can put up to 3.2 computers on a single 20A circuit using #12 copper conductors. Since you can't connect 0.2 of a computer you have to round down to 3 computers per 20A 120V circuits. This means you will need 20 - 20A 120V circuits for 60 computers.
Ok, now lets assume all the computers will be fed from the same panelboard and no other load is connected to this panelboard. If you are in a large commercial building I would have to assume you are utilizing a 3p-4w, 208/120v system. If you balance your loads that would mean you have 7 circuits on phase A, 7 circuits on phase B and 6 circuits on phase C. Again, each branch circuit is 120V, 20A using #12 copper conductors.
To determine the panelboard rating is quite simple using Ohms Law for Power.
If P = E x I x 1.73(for 3Ph), you can determine ampacity by transposing the formula to solve for current and plugging in the known variables.
I = P / E x 1.73
if
P= 60 x 600W = 36000W
and
E= 208V
than
I = 36,000 / 359.84 = 100A
Since the load is continuous you need to multiply the current by 125% to determine conductor ampacity and OCPD size.
100A x 125% = 125A
So the rating for the feeder OCPD supplying the panelboard would be 125A, and you would need to use #1 copper conductors (at 75'C). Again, all of the branch circuits (20 of them) would be 20A, single pole (120V) circuits using #12 copper conductors.
Keep in mind, computer loads are non-linear so oversizing the neutral conductor may need to be considered.
In addition since you typically don't install a panelboard that does not have extra capacity I would recommend that you increase the capacity to 200A, it wouldn't be much more expensive and you would have the flexibility to connect more load if necessary.
Just my thought.............