In case you were wondering…
Nov 19th, 2006 by Jon Stahl
… Borat is very, very funny and in very, very poor taste. But, like most of the audience, I laughed almost continuously when I wasn’t cringing.
What does it say about our current national psyche when a film featuring two homophobic men wrestling naked in a hotel ballroom makes us laugh until snot drips from our noses?

You laughed at that? !@#!@#
Ha - I’m going to see it tonight to make lose my Borat-virginity.
I think that anythings is funny and just maybe a little acceptable in a comic situation.
Would most straight men be laughing if they witnessed a nude fist fight or wrestling scene probably not. But in a comic situation humans have a tendecy to let their hair down because they know it is a film not the real thing. A real nude wrestling match would be considered threatening to their manhood and their chasity. But a film seems less threatening to them.