I am not going to comment on AF-fine tuning as it's a subject of which I am a loss to master, despite numerous tests.
Obviously I make the assumption that the camera was tripod mounted at the extremely low shutter speeds demonstrated? The first two images says it is 1/13 @ f3! The 3rd and 4th 1/60 @ f2.8, the 5th and 6th at 1/60 @ f1.4. 1/60 with a very wide aperture is asking a lot, but 1/13 is extremely low! Also and I have no experience of the 105mm f2.8, but as this is a micro/macro lens I wouldn't have chosen first 4 subjects to test it on. Very shallow DOF are going to be the result of those settings.
Please accept my apologies in advance if I'm getting the wrong end of the stick here, but a + 20 AF-fine tune still not working must surely mean that in fact it could require e.g. +25 anon if such a setting existed.
Once again I am really no expert here, but make my comments because of the low speeds and wide apertures leading me to conclude they may affecting the IQ.