I have a Trane heat pump 4 ton xr-16 and associated heat pump. The air handler is wired to a double pole (240v) 60 Amp breaker. Since I do not intend to install heat strips (ever - I have a better alternative heat source), does the air handler (variable speed) that draws only 6.81 amps when running require 240v or 60Amp breakers?
You'll need to switch that breaker for a 2 pole 15A breaker anyway
The submittal (on p. 7) for your air handler specifies a Maximum Overcurrent Protection of 15A for your case where no heat strips are fitted; as a result, you'll need to have the 2 pole 60A breaker changed out for a 2 pole 15A breaker to properly protect the air handler to begin with. (This may or may not get you spaces, though, depending on your panel's ability to be double-stuffed. We'll need to see photos of your panel in order to make a determination on that.)