This movie is not funny as one may expect it to be based on its 'R' rate. X-rate for a plain s_e_x_u_a_l content would invite the appropriated audience. No content, poor editing.
My impression is that Baron Cohen systematically and irresponsibly uses his communication skills to fool interviewees into his interviews, audience into his moves and even the MPAA it to rate them only as R. He skills would be better spent making a real movie.