Borel = semidirect product of 2-torus and abelian subgroup of unipotent matrices. Its irreps areRepresentations of semi-direct products easy to describe (see e.g. Etingof&K page 76). So for the particular case of Borel in GL(2):
So we get numerical coincidence $$ p(p-1) = |\mathrm{Irr}_{p'}(GL(2,\mathbf{F}_p) | = | \mathrm{Irr}_{p'}(Borel(2,\mathbf{F}_p)) |. $$$$ p(p-1) = |\mathrm{Irr}_{p'}(GL(2,\mathbf{F}_p) | = | \mathrm{Irr}_{p'}(Borel(2,\mathbf{F}_p)) | = |N_G(P)|. $$ - which is is predicted by the McKay conjecture.