The 105VR will fit in the old compact macro port. but they've made a DX port for the 105VR.
With the old port, you won't be able to use manual focus, so if you want to use manual focus, that's not an option.
With the new port DX port base and DX macro port, you'll be able to use the 105VR with manual focus and also the 60mm fits. The only complaint that i have is the manual focus ring is extremely expensive. It's much more expensive than the other focus rings.
In any case, I don't think the SX extension ring makes big difference in terms of buoyancy.
I have used both the NX macro port base with the port 79 and also the DX macro port base and DX macro port 50.
I find the difference to be insignificant. I personally bought the DX port system. I think it works pretty well.
I am reluctant to add another o-ring in the system, unless it's going to make a huge difference. I personally find my setup pretty good alright. In any case, if you really want to play around with buoyancy, I think it would be better to play around with buoyany arms rather than add another o-ring in the system. Just my 2cent.
Hope this helps...