I agree you need to be very specific in how you match your hydraulic motor to match your flow capabilities for your skid steer but that part seems to be fairly straight forward once you understand it if you have the right calculators to do it. Surplus center carries a range of Hydraulic AG PTO shaft motors.
Ag PTO Output Hydraulic Motors | Hydraulic Motors | Hydraulics | www.surpluscenter.com
They also have a couple of very helpful pages to assist in figuring out what motor to match with your skid steer. This one is great for figuring out the HP, Torque and RPM that would be produced by a specific flow rate:
Surplus Center
I was thinking just replacing it the "PTO" shaft with a Hydraulic motor properly sized for my skid steer.
One for my skid steer properly sized for my flow would generate 21 hp, 2447 in. lbs or 204 ft. lbs of torque, and 537 rpm on the PTO at full throttle with a flow rate of 14.3gpm which is what my skid can do. This would be with a 6.15 cubic inch motor.
6.15 CU IN PTO DRIVE MOTOR | Low Speed High Torque Hydraulic Motors | Hydraulic Motors | Hydraulics | www.surpluscenter.com
Since my skid steer can push up to 3000psi I would also need a regulating valve to limit the PSI going to the motor to 2500 so that the motor would not be damaged by over pressure.
SAE 12 3 GPM HYD MOTOR RELIEF BYPASS VALVE | Relief & Cushion Valves | Hydraulic Valves | Hydraulics | www.surpluscenter.com
and a simple one way check valve to allow for run out of the energy in the machine when the Hydraulics were stopped so as not to damage the machine.
There are several 60" flails that have a min HP requirement of 20hp so it seems like even my skid would run one but not sure if there are things I am not thinking off that I should be?
I would think the main things needed would be fabricating a frame to mount the hydraulic motor in line with the Gear box assembly in place of the PTO shaft and fabricating a quicktach to the back of the flail for connecting to the skid steer.
My skidsteer has a relatively low flow as it's older, so it won't generate much above 20 hp through hydraulic power but if I ever replaced it I would think it would be a real possibility to do a conversion like this and get into a front mounted flail far cheaper than it would otherwise cost and even at the specs of my skid it would still seem possible to have it run a 60" flail.