Does Borat ever "send up" Jews - - or is his whole "schtick" an attempt to mock hapless gentiles as "antisemites"? That's what it looks like to me (Krauthammer made the same observation in a column): Borat is going around trying to goad American gentiles into laughing at his anti-semitic comments, so he can put them on film and say, "see, Americans are antisemites!" If he looked hard enough, he could probably find some Jews who would laugh at anti-Christian comments, but he doesn't do that. He only tries to make gentiles look like bigots.
Everyone comes off looking like a goof with Borat.