At first, I was intrigued by the idea of a connection between V'Ger and the Borg, but not so much anymore. Transformers aside, I think there are quite a few life-forms somewhere out there in the Star Trek Universe that can be classified as machines rather than organic. We can even use the Cylon approach from Battlestar Galactica
that some of them started off as machines created by organic beings that eventually developed the ability to continue without them.
"Machines creating machines..."
--C-3PO, Star Wars Episode II