I saw it last night. I don't amuse easily and I'll say it was the funniest movie I have seen in years. It was hilarious all the way through and I think it will be a classic up there with Animal House, etc... It's loaded with frat type humor. My theatre was sold out and the vast majority of the crowd laughed through the entire movie. By the way, the "gay sex scene" is actually a fight between Borat and a rather large individual who both happen to be naked at the time the instigating incident occurs.