I believe it is not James T Kirk but the android James T Kirk created in What Are Little Girls Made Of by Rodger Corby. This was one of the first androids we saw and experienced in Star Trek and does tie into the hit that Matalas said about hints to TOS and Picards Gollum suit?
Well I think the objective was to get his emotion chip at the time. This was even alluded to in the FC directors comments.
That being said is it clear that the Borg did not find what they were looking for with Data and wanted something better.
Sure enough there is Picard wanting androids that are more, building an evacuation fleet out of pseudo AI (are they slaves, or just robots) in an odd pursuit.