So, wait. Shooting a torpedo from the very outer hull of a space station with two shots and obliterating it completely is BETTER than having to be in the core of the Borg and having to make a gambit potentially fatal to your leader to kill theirs?
The issue is not which SPOF is more mechanically plausible or more difficult to exploit. The difference is whether the lazy-ass writers introduce this DEM at the end of the story.
The Death Star’s SPOF is not a DEM because we are told at the beginning of the film that the Rebels have technical data that might identify such a vulnerability, and everything the heroes do in that film is done to get that information into the right hands so that vulnerability can be identified and exploited.
That’s not the case with FC. Part of what made the Borg such an imposing foe is that we’re told way back in BOBW1 that you can’t stop a Borg Cube just by damaging a small but critical part of it, because Borg design precludes those SPOFs. Then as soon as the movie plot requires a Borg Cube to be swiftly defeated, that defining trait of the Borg is simply forgotten.
In fact, the first time we meet the Borg Queen we see her body being assembled. That, combined with the nature of the Borg as they were described in the TV series, suggests that this body is just a tool for the distributed “Queen consciousness” to interact with a physical environment, and that in the case of the destruction of that body another could be created. When the destruction of that body in the end turns out to kill not only the Queen but all the Borg, it violates what the TV series had told us about the Borg, it’s a SPOF that has not been set up well, and it feels like a major cheat.