^Right. V'Ger is as advanced as it's possible for a consciousness to get without transcending this plane of existence altogether. It's immensely beyond the Borg.
And no, I don't buy the "Well, they could
be" argument. That's just small-universe syndrome. Given the immensity of the cosmos, the odds that two similar entities -- or, in this case, two slightly sorta similar but mostly completely dissimilar entities -- are unrelated to each other vastly outweighs the odds that they are related to each other.
Besides, it's ethnocentric -- biocentric? -- to lump a cyborg race and a machine race into the same category. A machine race has no more in common with a cyborg race than an organic race does, because a cyborg race includes both aspects. So by that standard, any given humanoid species is at least as likely (meaning vanishingly unlikely) to be related to the Borg as V'Ger is. The only reason we see a similarity is because we lump them both into the category "not like us."