Personally I hate the notion that V'ger has anything to do with the Borg. Always have.
Especially since V'ger had apparently achieved knowledge of 'the universe.' Which is beyond what the Borg have done, or at least been implied to have done.
"I am seeing images of planets, moons, stars, whole galaxies all stored in here, recorded. It could be a record of V'Ger's entire journey." - Spock.