I may be wrong, but looking at these pieces again I think the head mix up may be down to Profiles. They have made mistakes before and if these pieces were delivered to them with the heads wrapped up seperately from the body then someone who didn't know could have put the wron head on for the photos. The Borg head is only on the mannequin for the photo and considering the Borg suit is complete with the correct feet and hands this must be a mistake. Plus they show the head next to a shot from the movie, though they have used main creature shots for different heads before.
When the auction pages are up I'm expecting to see a revision.
You'd think it was the most basic thing, but noooo..... "Let's see, we have one green head and one red head and one green body. I don't know which head goes on the green body".