I'm glad that the shield neutralizers are so tough. I do wish they could be changed to be more in line with the show and ultimately make the Borg an interesting enemy again.
Personally, instead of a beam, I'd have the Borg rapidly fire charged particle bursts at any and all enemies engaging them. These bursts would drain whatever shield is facing them. It would be countered with any basic shield heal or by turning your ship to expose a stronger shield. This would bring some more tactics into the mix as well as be truer to the source material. There are a lot of more interesting ideas but I won't bore anyone any further here.
And the ironic part of all of this is that Borg Shield Stripping has been toned way down from what it used to be. The new STFs on Tribble were so bad that it felt like you didn't even have a shield slotted on your ship.
Gecko dialed back the shield neutralizer two builds ago. I don't get one-shotted nearly as often as I used to in my Defiant-R.
fighting the borg in space is tough to start with.
things that help
armour consoles with plasma resist
attack pattern omega(escape tractors)
hazard emitters (to neutralise the borg shield neutralizer)..you have to be fast to active it as soon as you get hit
brace for impact(when a hy/spread torp is heading your way)
as mentioned before do not rely on your shields, so enginering team and other hull heals are very useful
Now here's some crazy idea: shoot the High Yield Torp, fly away, tractor it, repulsor it. Bring a Tac Team (or 2 if an escort) for the Boarding Parties. Pray you are not the 1 that gets torp spreaded and don't always stay close to the other team members. And then there's always Brace for Impact, Polarize Hull, Hazard Emitters, Subspace Field Modulater, Aux2SIF and of course Defense (funniest thing in RAs when people are sitting still in front of the boss with 0 defense and get torp spreaded over and over).
Shield Neutralizers are only the icing on the cake and can be ignored most of the time.