Borat: Cultural Learnings of America for Make Benefit Glorious Nation of Kazakhstan Reviews
Not the best comedy around (especially if you're not into black humor and jokes about feces), but it's surely a must see, for it is a timeless window into the both welcoming and hateful american way.
On a first viewing, it seemed more like the story of a strange fella doing anything he can to provoke people around him. Nowadays, I see Borat more as a criticism of the american culture, and that's where the true brilliance comes from. Most of the film was NOT scripted and Sacha Baron Cohen delivered a great performance under the actual circumstances.
Update 2018: Despite not having a coherent story, this film still makes you laugh, if you enjoy this kind of rough, slapstick, vulgar comedy. Borat is a happy-go-lucky guy, with racist tendencies and heavy cultural differences, whom interacts with an americanized world, to really dig deep into what the american culture is - and ultimately, what defines current human interactions, tendencies, and behaviors.