A while back it was ruled that while the left/Right maneuvers were spin maneuvers, the backwards moves were still normal reverse movement like any other ship. The new over size Borg Cube came with a a set of special rules cards that explained the new rules for it. On one of them, it mentions that the backwards arrow maneuver is in fact a 180' spin and then forward movement. I was curious if this was just a specific ruling for that ship or if this was a new "official" ruling for all Borg ships (at least all but the Soong)
Wow. Guess you have no choice but to ask WORF.