Not the same thing at all. The Borg assimilate living beings and technology as physical resources that they utilize equally. V'Ger just disintegrated and digitized things as pure information, not using them but simply storing them as data. What the Borg do is like hunting animals for their meat and skin and bones and using every part of the creature as part of your everyday life, while what V'Ger did was more like a photo safari, just gathering information for the sake of information, except it happened to disintegrate the things it "photographed." The Borg's mission is to use; V'Ger's was to learn, period. The Borg have zero interest in learning about anything they can't use, while V'Ger was driven to learn everything but had no interest in using any of it, except to present it to the Creator upon arrival. They're really complete opposites.