I found Borat to be a very funny movie but I can see why many people are taking offense from it.  The real citizens of Kazakhstan find the movie very disrespectful but the film is making fun of their own country.  I would find it hard to find a movie funny if it made my country look stupid, it would really annoy me.  I know i found the movie to be hilarious but others might have found it cruel, there were many jokes in the movie that I could see causing problems.