Amen to Ben on his commentary. A few times, you laugh in spite of yourself, but, unlike the great comic minds of years ago, Borat is from the school of "well, if it was funny once, it will be hilarious by the 15th time we do the same shtick" writing that passes for comedies today.
Unfortunately for your analysis this is as far from "the school of 'well, if it was funny once, it will be hilarious by the 15th time we do the same shtick' writing that passes for comedies today" as you can get. In fact, it is so unique and inventive that even Ben didn't get it.
There has not been such a funny movie in years. Very few have made me laugh more.