I would revive it before starting over. The account still getting residual views is useful evidence that the topic and some of the old content have ongoing demand, while a new account would have to rebuild that history from zero.
I’d treat the first few weeks as a controlled reactivation test rather than trying to make every post a comeback event. Rework a handful of your strongest old topics with genuinely new openings, keep the visual identity recognizable, and try a couple of adjacent topics so you can see whether the audience is still there or only the old videos are being discovered.
I’d judge the test by non-follower reach, average watch time, shares, saves, and follows per reel, not just total views. If those signals start recovering after 6 to 10 posts, that is a much better reason to continue than the account simply having 60k followers.