I was watching ST:Motion Picture for the first time and when they started saying that V'ger encountered a world of living machines who altered it so that it could complete its programmed mission my first thought was 'cool V'ger encountered the Borg homeworld before the Borg became assimilation junkies!'
Then Ilyia (sp?) got assimilated and her conciousness became a part V'ger
Ah, but the Ilia probe was unfamiliar with Carbon units - the same carbon units that have always formed the basis of a Borg drone. If V'Ger was from the Borg, why would it be so unfamiliar with a core part of Borg physiology?
Besides, do you really see the Borg finding an ancient space probe with laughable technology and then they decide to be nice and help it out?
It has pointed out to me previously in First Contact the Borg Queen claims to have been present during Best of Both Worlds which took place before Descent. But we never see her in Best of Both Worlds we just have her claim to have been there. Its entirely possible that she was just a fellow drone in the same adjunct as the assimilated Picard and given his tendancy to reppress his memories of being a drone its entirely possible that his memories of her being the Queen rather than just a fellow drone are false memories triggered by her own insistence that she has always been Queen. After all he doesnt remember her at all until she 'reminds' him.
Of course thats all just a theory i had.
My ebook version of the Best of Both Worlds actually has the Queen in it. Check the link in my signature!