Let me suggest an alternative model for acidity. In the HnX acids, the bond lengths decrease from C to F, while the acidity increases. You could consider that as the electrons are pulled toward the nucleus, they are also pulled away from the proton. An increase in distance results in an increased acidity. Basicity is the opposite. The further the electrons extend from the nucleus, the easier they can abstract a proton. Hence, the stronger the acid (the more the electrons are pulled in), the weaker the conjugate base. (I think it is actually a little more complicated than that, but as a model to think of, it can work.)
For the complex, we don't subtract electrons in calculating whether an octet is present, though we do for formal charge. Formal charge is a bookkeeping device, charges don't change. Protons are positive, electrons negative. Nitrogen is +7 on the left and the right. However, we can think that the donated electrons of the nitrogen complete the octet of both boron and nitrogen. Would you be surprised to know BH4(-) has the longest bonds of the completed octets in its row? Why might BH4(-) donate this additional pair of electrons with a proton in some reactions?