With the ATC formed in 1941, officers serving within it became members of the RAFVR and as such wore the 'VR' collar badge as you say (along with the circular cloth ATC patch as a distinguishing badge above the rank lace).
However the next point is a little inaccurate. I have copies of the dress regulations for the ATC as they were issued through the war and they confirm the circular ATC specific (and uncrowned) collar badge was introduced in 1944 (around April if memory serves) , which was retained until the changeover to the VRT collars in 1947. Use of the circular uncrowned collar badge during the last year of the war is also confirmed by dated photos and a tunic I have.
The crowned version I've never seen anywhere else then here and am baffled as to its use. However one thought is a foreign ATC unit (even though it's British made), the Rhodesian ATC having an identical cap badge to the Brits, as did the Indian ATC albeit with the addition 'Indian' to 'Air Training Corps'. Although the IATC had an almost identical shoulder badge too I have few other details of uniform.
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