This question has been on my mind for a long time now.
(Oh I'm back, been away for a while.
)
Speaking of Tomb Of The Cybermen, compare the Cybercontroller and the Borg Queen.
Notice how both the Cybercontoller and the Borg Queen look different and seperate from their fellow beings.
Cybercontroller had the "brain" headpiece and had no instrument panel on his front. Though in episodes after Tomb that changed and it just became a different color head piece and or lack of piping.
Notice the Borg Queen has no implants on her face and lack of attachments on her body, apart from the tubing on the top of her head.
So, a strong argument could be made the Borg were based on the Cybermen. Or at least a strong similarity.
-cs™