With the Borg, and I say this with the haziest memory of the Borg Arc, I believe the Queen's consciousness was transferred into a heavily armoured Borg Diamond (I forget the technical name for it).The F could've been refitted to something more capable for combat. Shaw clearly says that the Titan-A isn't a warship and I don't think a name change will change that. Maybe when the STO Klingon-Borg-Undine war starts, the G just isn't up to the game and they bring in a refitted F for morale reasons.
The Borg being back after Picard S3 is a problem as Frontier Day was supposed to be their final defeat. However, Lower Decks ended with a stable multiverse portal existing. The Borg villains in the game could've come from a parallel reality through that portal--problem solved.
The idea was that the download happened in the VGR finale, but could easily be retconned as happened in the PIC finale. She just flew off into the transwarp conduit and started over somewhere else.
However, as I'm sure we're all very aware, multiverse Borg are two-a-penny right now., so that's also an easy explanation too.
