You have to love Gary's response in the comments at screened.com:
It was written as a spec many years ago when I was trying to break into screenwriting. Back in the day Star Trek used to be one of the only shows on TV that accepted unsolicited submissions from writers; a couple of writers who submitted spec scripts went on to have pretty good careers on Trek staff. But my timing sucked; shortly after the script was done I found out that Voyager's next season was to be its last and they already had all the ideas they needed to wind the show down. I doubt it would have been accepted anyway as the powers that be tend not to like it when outside writers take it upon themselves to define large parts of the mythology; something as big as the origin of the Borg would surely have been decided internally rather than letting some random outsider suggest it. Also I refused to put Neelix in the script as I fucking hate him.