The USS Sagan confronts a Gorn fleet. Moments from destruction they accept an offer to join the Federation and avert an armed conflict... only for their ships to explode, as well as the Sagan. Captain Sato and four others manage to beam out at the last minute. The Burn has just destroyed every Warp Core in the galaxy. 72 hours later the surviving Starfleet captains meet and discuss the situation on Earth. Captain Sato suggests using Transwarp. At this moment a Borg Queen seems to appear, taking everyone by surprise. It is Agnes Jurati. She proposes the use of Borg Transwarp technology in exchange for a position as Chief Engineer on a starship and access to a certain item on the Daystrom Institute Station.
A new ship is constructed, seemingly using the old frame of the USS Theseus. Jurati visits Daystrom Station and resurrects James T. Kirk.
A lot going on this first issue, and many references. The Burn comes from Star Trek Discovery and was the focus of its third season. Jurati is from Picard and became a Borg-like being near the end of its second season. The USS Theseus is from the previous IDW Star Trek comic which was also written by Kelly and Lanzing. From Season three of Picard we caught a fleeting glimpse of Kirk's body in stasis. And the final pages of this comic see Klingons run amok and references to The Red Path, which was a big event in the previously mentioned Star Trek comic from Kelly and Lanzing. This is also not the first time Kirk has seemingly been resurrected by Borg technology. Something that occurred in the The Return (Shatner novel).
As for the story here... I'm intrigued. A lot of separate elements coming together to form something new, much like the new ship conceived for this series, the USS Omega. I do wonder how Kirk will fit into all this. He would be akin to Captain America coming out of ice. Either way, this is a very promising start and I'm anxious to read the next issue.
eight out of ten.