I have been a fan of Cohen for many years and appreciate off-color humor. I laughed hard throughout most of the film. It is a shame that the opening montage (2-3 minutes mainly of butt insertions) and, later, the lengthy extreme closeup of a flopping male organ will keep much of its potential audience from ever seeing it.
The rest of the film was still off-color and shocking enough to cause laughs and make this film as popular as Borat. I will recommend anyone I know to wait to see it on DVD where there likely will be an edited version to watch.