This was more hilarious than Borat
It seemed like they upped the ante in this one to make it more outrageous and as a result it's more laugh out loud funny. This has some really good lines/jokes in it like "You tried to make my face pregnant" (laughing about that one as I say it), "Should be tied to a big Norwegian guy with a PHD in sucking d!ck", the one about Cruise, Spacey and Travolta being straight, the celebrity names in Austrian etc. There were funnier situations too like the karate lessons, the camping scene, Bruno's video and his interview with Ford, being handcuffed to his assistant in the hotel, the spirit caller scene.
Some parts didn't work for me, just as there were parts in Borat that didn't, but this one hit higher notes in the laughing stakes and I'm surprised to see the rating as low down as it is on here. Perhaps had this come before Borat, it would be rated higher?