In short, Its good, worth seeing, but I didnt laugh nearly as much as everyone else in the theater (Im not sure if Charles & Baron Cohen want us to either).
The preacher scene got me laughing more than anything else. I think 90 minutes of Borat encountering & interviewing unsuspecting Americans & getting them to be brutally honest would have been more interesting than the Pamela Anderson sub-plot, and the ending felt anticlimactic.
But, as has been said before on this list, comedy is very subjective.
Since the great Bert Williams name came up in this discussion, heres a recording of his signature song, Nobody http://ia200136.eu.archive.org/3/audio/BertWilliams/BertWilliams-Nobody_2_64kb.mp3
And here's a good article about Williams: http://www.libarts.ucok.edu/history/faculty/roberson/course/1493/readings/Bert%20Williams.htm
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