I guess in the sense that Poland also borders Russia via Kaliningrad, and wasn't part of the USSR.

The Soviet Army occupied Poland in 1939, got pushed back by German attacks, re-entered and occupied Poland in 1944, and then Soviet Army kept presence in Poland until 1993.

https://en.wikipedia.org/wiki/Northern_Group_of_Forces

I’m aware of Konigsberg/Kaliningrad.

Was Poland occupied by Soviet troops for 49 years after WW II? Yes.

Was Finland occupied (at all) by Soviet troops after WW II? No.

Poland was a de facto SSR, Finland was not.

Oh I understand and agree.