90 has more factors, but those of 60 are probably more useful.
60: 1,2,3,4,5,6,10,12,15,20,30,60
If you can index half teeth 120:1,2,3,4,5,6,8,10,12,15,20,24,30,40,60,120
90: 1,2,3,5,6,9,10,15,18,30,45,90
With half teeth 180: 1,2,3,4,5,6,9,10,12,15,18,20,30,45,60,90,180
So 90 with a detent that allows you to index both a tooth and a space is probably the most useful as it does everything the 60 can do.
Neil