As I said, the fact that the Borg are cyborgs and the Gorn are lizards is irrelevant. Let’s look at the similarities, shall we?
1. The Gorn have huge ships which descend upon a planet they want to harvest = the Borg have huge ships which descend upon a planet they wish to assimilate.
And the Vogons from
The Hitchhiker's Guide to the Galaxy have huge ships which descend upon a planet they want to destroy to make way for a hyperspace bypass. The Visitors from
V have huge ships that descend upon a planet whose water they want to steal and whose people they want to eat. The Overlords from
Childhood's End (which
V was probably referencing) have huge ships that descend upon a planet and hover ominously over us for years while shepherding us through our next evolutionary stage. The aliens from
Independence Day (which may have been referencing
V) have huge ships that descend upon a planet to blow up its major landmarks.
2. The Gorn use humanoids as a way to procreate by making them incubators for their young, who die when the young are born = the Borg use humanoids as a way to procreate by turning them into more Borg, and whoever they were before essentially dies.
Again, the similarity to Xenomorphs is far stronger -- and to various other movie monsters that gestate inside humans. Are the SNW Gorn highly derivative? Hell, yes. Are they derivative of the Borg specifically? You're barking up the wrong franchise.
And seriously, "whoever they were before essentially dies?" Rubbish. Tell that to Picard or Seven or Icheb or Mezoti or the Exbees. Your analogy is absurdly forced. The Borg are an allegory for the loss of individuality and freedom. The SNW Gorn aren't an allegory for anything, they're just straightforwardly trying to eat us.
3. The individual Gorn have little to no individuality or personality and just come off as drones = the Borg have no individuality and are mindless drones.
"Terrarium" and "Arena" both prove that the Gorn are individuals, despite how they may generally be written in SNW. Yes, they generally come off as an undifferentiated horde, but you can say the same about any enemy army in fiction, e.g. the Jem'Hadar in the Dominion War or the Swarm in
Star Trek Beyond, or for that matter the Stormtroopers in
Star Wars or the Germans or Japanese in a WWII movie or the Native Americans in an old Western. The Borg actually
are a hive consciousness.
4. The Gorn were ultimately put into hibernation = the Borg attacking Earth in BoBW were put to sleep by Data.
One SNW episode used the same trope as one TNG episode. That proves nothing about the larger show. As I already illustrated, SNW has made far more references to TOS and other shows than to TNG.
So yeah, it’s all about the concept, not the specifics. The Gorn are indeed xenomorph ripoffs, but with the idea that SNW is far more like TNG than it is like TOS, the Gorn are being used in that capacity as an analogue to the Borg.
The bolded part is exactly the problem. You're starting with your desired conclusion and are cherrypicking and twisting the facts to try to force them to fit that preconceived assumption. That is the logical fallacy of
begging the question.