That's actually a very good question. I can't necessarily speak for virtualization on the Mac, but I know on a Windows-based PC with VT-d can make a marginal improvement in performance with I/O on the guest.
As for AES-NI, I've heard that it wasn't supported under Mac OS X (I may be wrong on this) but I'd imagine it would be made available to any guest operating systems running under a virtual machine - this would most likely make a big difference with BackTrack and any encryption/decryption applications that can take advantage of it.
I'd recommend looking at the price difference between the two models, look at exactly what you want to accomplish with the machine over the next few years, and also look at your expenses (if you're in a bind, then it's really a no-brainer). You'd most likely be able to get away with the Core i5 no problem, but the Core i7 does give you a bit more future proofing.