WP_Script always adds
<script> tag, and applies no filter before it returns, there is not much you can do there. You could try to create a subclass of
WP_Scripts that has this functionality. If you change the global
$wp_scripts to your new class, this might work.
Unfortunately script type is hardcoded in
WP_Scripts class. If you need extensive queue management for your VBS scripts you will have to extend that class and use own wrapper functions for VB separately.