This is difficult to say. To answer this I would need a bit more info.
I'm in a similur position. I just got back from Cozumel where I had some success shooting the 60mm and 15mm FE and am planning to add the 105mm as well. Im considering either the Sigma or the Nikon. I also use the Ikelite housing.
Questions:
Do you already have the correct port for the Nikon 105mm already? The 5505 port for the 60mm will not work. If so is it the one with the manual focus gear and ability to switch between auto and manual focus?
Which Sigma 105mm do you have? Is it the new DX version? Does it allow you to do af/m where you can switch to manual focus instantly by rotating the focus ring?
Observations:
Lens Quality: The Nikon 105mm is a very well respected lens with legendary sharpness. I haven't heard anything one way or the other on the Sigma.
Autofocus/Manual crossover: Ikelite makes a special port that allows you to switch between manual and autofocus with the Nikon 105mm. You should be able to do the same thing with the Sigma DX lens since it has the ability to switch to manual mode by rotating the focus ring. IF you can get the normal flat port for this lens (it extends quite a bit) and you can get the zoom clamp around it (its pretty wide) then you should be able to use the zoom gear to focus.
Price: The cheapest solution would be to house the sigma you own. Nikon has a rebate offer now that will knock $140 off the 105mm so the price is closer between the Sigma and the nikon. The special port for the 105mm will cost more than the normal port for the sigma too.
Let us know what you do and how it works.