Bruno

E:
Borat was such a huge breakout hit, Sasha Baron Cohen tries to strike gold twice here with the 2nd of 3 characters from his Da Ali G show. But it doesn't work so well here. A lot of people think it didn't work mainly because we already saw the schtick in Borat. Yeah, we did, but we could watch more of it if it weren't so mean-spirited this time around.
The biggest difference between the two films is this;
the humor in Borat was in finding how far people can be pushed, how much are they willing to accept from a foreigner when faced with cultural differences.
The attempt at humor in Bruno was in trying to push homosexuality in people's faces and seeing how much can they accept or how revolted they become. Baron Cohen simply turns up the gay until each person is uncomfortable whether they like it or not.
I'm no homophobe, but if a naked man crawled into my tent, I'd be pretty upset too.
The most humorous parts of the film center not on making people uncomfortable with homosexuality, but in pushing the boundaries of sensibility in other ways - the baby auditions for example. The lengths to which those parents are willing to go is funny, and Bruno didn't have to get naked to make it so.
Although, the focus group was pretty funny...