Nikkor Z MC 105mm f/2.8 S VR Macro: Distortion and Distortion Correction
re: pixel shift
re: Nikon Z 105/2.8S
A traditional macro lens should have near-nil distortion, for example the Zeiss Milvus 100mm f2 Makro-Planar whose distortion is essentially zero at 0.15% or so.
The Nikon 105/2.8 macro is a mongrel design vs traditional macro lenses.
This page looks at distortion and distortion correction for the Nikon NIKKOR Z MC 105mm f/2.8 VR S. In diglloyd Mirrorless:
Nikkor Z MC 105mm f/2.8 S VR Macro: Distortion and Distortion Correction
Includes crops showing corrected vs uncorrected sharpness.