Saw it last night. I'd say it was a lot funnier than Borat. It was huge on the shock value, even moreso than his last movie... everything "wrong" that could be done was. And there were a LOT of penises. I mean, like, a ton. To be fair you did get a few seconds of the largest, most fake boobs ever... but mostly it was a lot of penises.
I personally walked out with my facial muscles hurting from a shocked grin being plastered on my face the entire time. If you are even slightly against male nudity or homosexuality, don't see it; you'll be overloaded. Pun not intended.
However, I really enjoyed it. Nowhere near as funny as "The Hangover," but not bad. I'd give it a 7/10.
The best parts were probably him on the talk show about his baby, the Ron Paul sex tape (hilarious!!), and the Straight Dave scene near the end ("I'm so straight, when I bought a new house, I bricked up the back door!")
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