That is exactly what I was worried about!! That violates the ampacity rating, and is a code violation.
www.electriciantalk.com
"Interior Installations. In addition to the provisions
of this article, Type SE service-entrance cable used for interior
wiring shall comply with the installation requirements
of Part II of Article 334, excluding 334.80.
Where installed in thermal insulation, the ampacity shall
be in accordance with the 60°C (140°F) conductor temperature
rating. The maximum conductor temperature rating
shall be permitted to be used for ampacity adjustment and
correction purposes, if the final derated ampacity does not
exceed that for a 60°C (140°F) rated conductor."
That is from NEC. It says if SER cable is being installed in insulation (which inside a sheetrock wall would be) then it has to use the 60 degrees C amp rating, which is the same as Romex. And that is only 55A for 6 gauge. So that can't be used for a 60A rated circuit. This would have to upsize to 4 gauge.
This is the same Romex rating mistake we see way too frequently on these forums!
I feel like complying with code should be condition #1 and then saving money can be condition #2. Since this doesn't meet condition #1, I wouldn't do it