Originally posted by csa Mainly insects would be my targets.
OK, then working distance is a priority and you probably want to work hand-held, so tubes are a good choice. As pointed out above, even a full set of tubes doesn't get you a huge magnification increase with a 105mm lens, but even the difference from 1x to 1.5x or so is substantial.
I have various extension tubes: a set of Pentax fully-manual tubes, a couple of Pentax helicoid tubes (also fully manual), and various old 2x teleconverters from which I've removed the glass to get A-type tubes. (See
here for an example of a 2x TC with easily-removable lens elements.) I expect that some of the cheaper eBay stuff is fine too, but YMMV. As noted above, anodized surfaces are an issue; I've had mixed results with sanding them down so personally I have stuck to the non-anodized ones.