The Queen stated in 'Unimatrix zero' that it's a shame one of the drones is not alive to experience disembodiment as it's the ultimate form (or one of the greatest aspects) of perfection.
Still, the Borg wouldn't exactly be paying attention to aesthetics.
And when they encountered species 8472, the Borg wanted to assimilate them more than anything as they presented a peak of biological and technological evolution.
The Borg for example focused more on the cybernetic aspect ... 8472 used biological aspects on which they base/advance their tech.
8472 for example is more advanced/powerful than the Borg biologically and technologically and they are still in their biological bodies.