That rumor's been around for a long time, and Florida has not hid that they would part with Borowski since he is older and they have two arms to take his place. In fact, everyone supposed he would be traded during forecasts the beginning of this season (and that FLA would lose over 100 games...hah!).
But FLA now does not seem to really care to trade him. They like what he can do, and he's cheap for another year. They probably think with their progression over this year, they could contend next year, and he's proven when healthy he's a cheap, dependable closer.
But a team might need a setup man bad and trade for him. FLA's never opposed to stocking their farm system. The trade would probably have to be a WAS-CIN head scratcher, though.