It just never really occurred to me to turn it off.
After posting this topic, my curiosity drove me to a little internet "research." There were a couple threads on the topic here on Wetpixel many years ago, but there does not seem to be a hard consensus on IS or VR underwater.
I found this long article interesting: https://www.dslrbodies.com/lenses/lens-articles/lens-technique/all-about-nikon-vr.html
VR does reduce battery life, so there is that.
This is from Nikon:
Using VR Lenses on Tripod The Vibration Reduction technology built in to some Nikon lenses can reduce or eliminate vibration or movement in the camera during shooting. When the camera is on a tripod there will be very little (if any) movement so the question arises if VR should be used or not. In general, VR should be "Off" for all VR lenses when the camera is mounted on a tripod. Except the following lens; VR can be "On" when the camera is mounted on a tripod: AF-S VR 200-400mm f4 When mounted on a monopod, VR should be "On" for all lenses.
Nikon has a webpage on the general VR subject: https://www.nikonusa.com/en/learn-and-explore/a/products-and-innovation/vibration-reduction.html
I find myself wondering about the the impact of the underwater environment on the idea that the lens can detect and account for movement such as being in a moving vehicle.
My favorite lens is the 8-15 which does not have VR so that one is easy. If I can remember to do so, I am thinking I might turn off VR on the 18-55 with the WACP and using flash and shutter speeds of 1/50 and above, but leave it on when shooting macro with a 60 or 85mm.
Not sure, though.