[Testing new board]
Myself, I've always used the 105 mm with my film SLR. When I moved to digital, I decided to spend the extra $$ on upgrading the dome port to use with the 12-24 DX wide-angle zoom rather than buying a new 60 mm lens (or the big macro zoom) and a new port to fit it. (Both housings are Subal, so I can still use the manual focus 105 mm port I already have.)
Shooting the 105 mm with the smaller framed Fuji S2 is definitely different than on a full-frame film SLR. Unsurprisingly, with the narrower frame size, the lens works better for smaller subjects, but its harder to shoot larger subjects. Backing off to get the same subject I used to be able to shoot into the frame requires repositioning strobes from the "default" positions I used to use, and/or wider apertures, which reduces depth of field.
There certainly have been a few times when I've thought it might be nice to have a 60 mm lens instead, but the 105 mm is also better in other situations. It's really a matter of learning a new range of subject sizes and distances where this lens performs optimally. if somebody offered to trade a 60 mm lens and port for my current 105 mm set-up, I wouldn't take it.
Provided the water is reasonably clear and you have powerful enough strobes, you can still use the 105 mm for "fish portraits" at a distance of up to one meter or perhaps a bit more.
Manual focus is a bit of a problem with any lens on the Fuji S2 (at least for me, using Subal housing) because the viewfinder image is quite small. I mainly use autofocus, but manual focus works fine, e.g., when I need to lock on to a subject in the middle of other objects, or in shallow water and bright conditions where moving light patterns from the surface can confuse the autofocus system.
Bottom line: you definitely can still take macro shots with the 105 mm. on a digital that you will be very happy with.
"Skeleton shrimp" (Caprella sp.), Fuji S2, 105 mm lens.