Depends on what you want to do with this lens. If its real Macro work, I dont see the point, VR haz zero effect in anything less than a couple of meters away. If its for portraiture etc.. I would go for the 85mm 1.4, will give you much more creative scope.
The 60mm Micro is one of the best lens Nikon make, RAZOR sharp and way cheaper than the 105 VR.
Have to agree with Allinthemind, the Sigma 105 f2.8 is a very sharp lens indeed. As he says, it is a little loud while focusing, but it does have a hell of a long way to travel to get to the 1:1 end.
I got mine about a year ago for use with the D70 and now use it with the D200. works prefectly with either.