No, 60% is just about renaming the functions.

In this leak, there's still a fair bit of decomp work to be done on the audio systems.

Otherwise, you are right: the majority of the work left is to document the functions, to organize the code so that it's easy to mod and play around with, and to provide high level documentation on the systems/how the decomp was made. You wouldn't want anyone to think that all you have to do to decomp something is to run a binary through IDA, right?

Plus, there are more released versions of SM64, and who knows what's in there?

The build is reproducible (provides the same binary output as the original), so the remaining work is to rename the function to make it easier to understand.