The VR (like Shake Reduction on my Pentax) is a useful "extra". It allows a little extra forgiveness when taking some shots. I have found it most useful in that it allows me a little extra exposure time if needed for certain shots. Put a camera on a tripod with a macro and I doubt you would ever notice a difference. It will make some handheld shots easier but not a great degree.
My Pentax has "VR" on the body so any lens I use automatically gains it. But I have often mistakenly left the VR off and never even noticed in the results.
Maybe a Nikon user can give you specifics, but I don't know if it worth the extra money. My SR is very similar to the VR and while nice, it is just not the necessary in my opinion.
Of course that all goes out the door if the $800 isn't that big a deal to you.
Also, I'm sure you have read this before, but keep in mind that the focal length of these lenses is not the same on digital SLR's as they are on film cameras. I'm not sure of the exact ratio for the D60, but that 105mm will be closer to 150mm on your camera.