Borat is REALLY overrated. When I first watched it, I loved it. Then i started thinking about the film. Everybody was saying how it is one of the most politically incorrect movies out there...but its the exact opposite. It is drenched in political correctness. It doesnt insult jews, gays or blacks in the least. Instead it pokes fun at people who insult these minorities. I'm not saying there is anything wrong with that, just don't call it politically incorrect. It uses the stereotypes against people (homophobes are themselves skewed towards homosexuality, people who hate jews are idiots, and black people are always cool).
So really, it attacks people with what the majority now says, "thinks, feels or believes inappropriately"
Again, some flamer is going to say how racist I am or bigoted, but in all honesty I find "shock humor" more appealing if it is shocking, and not just recycled politically correct dogma.
Personally, I wanted something a bit more risque, but did not get it. Still, funny movie. Little miss sunshine is one of those flicks that is very subtle in the way it pushes the envelope, very very different from Borat.