I just watched it. For the first 20-30 minutes I was kinda "meh" on it, but the next hour of the film was pretty great. It is hard to believe all this isn't staged though, like going to the abortion clinic and saying he impregnated his daughter or asking the man to buy a cage to put a bunch of girls in. Or even the dance sequence, lol.
Some great lines in this one though, "Will you be my new black wife?" and she responds, "No I will not be your new black wife." at the end.
I also like how every time the concept of Jews comes up, every time he meets a Jewish person they're the nicest and sweetest people he comes across in both films. Meanwhile all the Christian/Catholic people are portrayed as crazy psychopaths who worship Trump, slavery, and hates all muslims. I find it hard to believe some of those southern hicks in the scenes are real people, especially the two people he lived with for awhile in the middle of the height of the corona outbreak.
The best part of the film was the ending though where it's revealed that Borat was the progenitor of the Coronavirus and spread it around the entire world without knowing.

I did not see that plot twist coming. Meeting Tom Hanks was icing on the cake. I'm glad the movie came out this year because if it didn't they wouldn't be able to use Covid-19 in the storyline.