What's the conclusion?
The conclusion for or against V’Ger and The Borg having a common ancestry has some contradictory evidence at the end of the director’s cut of “The Motion Picture”. Unlike in the 1979 theatrical release, in the director's cut, we finally see the hull of V’Ger without its surrounding massive 2AU-sized energy cloud.
The Borg would never waste resources building and supporting the energy needed to sustain a 2AU energy cloud to surround any of their ships. The Borg would view the deployment of that much energy as illogical and inefficient. Furthermore, The Borg never hides from their potential collective victims.
With the energy cloud removed, we see the structure of V’Ger’s dreadnought-style hull. To further add to the mystique of V'Ger vs The Borg lore - Star Trek Online has a similar Borg vessel the Unimatrix 0047 Command Ship with a similar dreadnought-style hull. There is evidence in the Star Trek canon to affirm The Borg does use non-cubic shaped starships, such as the Borg vessel Singularity from Season 2 of the series Star Trek: Picard.
I love that Rutherford carved V'ger into his pumpkin in #StarTrekLowerDecks' "Upper Decks"⬆️. We got a really good look at the massive V'ger structure only in the Director's Cut of "Star Trek: The Motion Picture"⬇️. Makes me want to watch the film again, I love it! :-) pic.twitter.com/qpl2Ap1N9U
— Jörg Hillebrand (@gaghyogi49) December 6, 2024
At the end of “The Motion Picture” – The Borg, like V’Ger both have a want and need to evolve. So much so that, perhaps because of their previous relationship, Commander Decker and machine Ilia merged with V’Ger to become a new species. This merger or assimilation of organics and machinery by V’Ger is likely the strongest argument to affirm that V’Ger and The Borg may have a similar ancestry.
In summary, V'Ger and The Borg are both unique and complex living machine lifeforms, both capable of immense power, superior intellect, and a capacity to learn and evolve. Perhaps, that is where their origins and similarities begin and end.