I think the other dude is speculating that you had 88 gallons filled to the top and you let it evaporate down to 60 gallons. And that you were going to add freshwater to get the salinity back where it should. If that were that case, then no dilution is taking place.
How I understand your case, only 60 gallons were ever put in the tank in the first place and you now plan to add 52 gallons of saltwater. In this case, yes, dilution is absolutely taking place.
Let's say the displacement of your rock is 8 gallons (to make the math easy), so you have 52 gallons of saltwater in the tank. Adding an additional 52 gallons of saltwater will have the exact same effect as a 50% water change.
But he brings up a good point about the ATO. If you don't already have one, it should be one of your first purchases once you have the sump running.
And if you aren't already adding freshwater everyday, you need to look into that. Depending how well-covered the tank is, the water temp and the room's temp and humidity, you may be losing up to five gallons a day in a tank that size. But probably less.
Get a refractometer as well if you don't have that either.