Where did that "VīGer and the Borg are somehow connected"-notion originate anyway?
I'm sure plenty of people came up with the idea independently. Like I said, lots of fans try to find patterns or connections. It's human nature to look for underlying connections between things, and to manufacture imagined connections based on arbitrary similarity or coincidence. That's what leads us to see constellations in the sky or a man in the Moon or to concoct conspiracy theories about malevolent forces controlling our lives. It's what leads fans to want to see crossovers between Star Trek
or DC and Marvel.
V'Ger is Trek's biggest AI antagonist, and the Borg are Trek's biggest cyborg antagonist. So it's natural that a lot of people would lump them into adjacent mental cubbyholes, or into the same one, and thus be inclined to wonder if they're connected. Just as many fans have imagined that Trelane is a Q (even though his tricks were explicitly technological and the only similarity was attitude), or that Section 31 is behind every bad thing Starfleet ever did, or that Number One is related to Chapel or Lwaxana, or whatever. I once encountered an online fan who was absolutely convinced that the Prophets and the Q were one and the same, even though they have nothing in common besides falling into the enormously broad category of "powerful incorporeal beings."