Thanks for quick response.
so now I got this message

C:\Program Files (x86)\Arduino\hardware\tools\avr\bin\avr-gcc -c -g -assembler-with-cpp -mmcu=attiny85 -DF_CPU=16000000L -DUSB_VID=null -DUSB_PID=null -DARDUINO=157 -I"C:\Program Files (x86)\Arduino\hardware\arduino\avr\cores\arduino" -I"C:\Program Files (x86)\Arduino\hardware\attiny\avr\variants\tiny8" -I"C:\Users\XXX\Documents\Arduino\libraries\HIDSerial" -I"C:\Program Files (x86)\Arduino\libraries" -I"C:\Program Files (x86)\Arduino\hardware\attiny\avr\libraries" -I"C:\Program Files (x86)\Visual Micro\Visual Micro for Arduino\Micro Platforms\default\debuggers" -I"C:\Users\XXX\Documents\Arduino\libraries" "C:\Users\XXX\Documents\Arduino\libraries\HIDSerial\usbdrvasm.S" -o sm.S.o"   -DVISUALMICRO_COMPILER_VER=1
error*:unrecognized command line option '-assembler-with-cpp'

but in every config/make file all i can find is "-x assembler-with-cpp" which is correct. So where '-assembler-with-cpp' is coming from?

well I found recipe.S.o.pattern in C:\Program Files (x86)\Arduino\hardware\arduino\avr\platform.txt , but It doesn't look like this line is used in compilation. When I add some modifications to it, they do not show up in build output.
ps. should we proceed with conversation here or should I establish a new thread or you move those posts or ...?

Yes. Arduino IDE 1.5.7 compiles and uploads programs.
I've got it all working with both VM plugin and arduino ide.

You ware right about recipe.s.o.pattern although VM seems to be case-sensitive while arduino ide is not. So the actual phrase that can be found in original platform.txt is recipe.S.o.pattern. Changing the "S" to lower case fixed everything.
Thanks.