I do have an acid or litmus test however. Those who think it is funny could do a little of imagine. ( are they capable of imagination?).
What if the Borat style of "joke" was applied to them personally? Ah yes, "all jolly good fun, I can take it"- would be their response.
Next, what if an elderly relative of THEIRS was so treated? Their mother for example. (Screams of "don't you dare insult MY mother.")
This man is a misfit and a cruel one at that. He has found the secret. Pretend it is something else, then cruelly exploit naive people. A case of Dissocial Personality Disorder.
I saw a letter in one of the major Canadian newspapers recomending this film. The writer claimed to be a psychiatrist. (Laughs).
I think, Borat thinks we are ALL like the villagers.