he is making fun of kazakhs, half the fucking movie (admittedly I've only completed the new one) is for the audience and making jokes at kazakhstans expense. The plot parts which take place in kazakhstan and connecting tissue is fucked, Borat being marvelled by modern technology is fucked, so on and so forth.

if it were all bits where SBC plays funny foreigner and says rude things and americans agree or go along with it that'd be fine---but he surrounded it with racist context completely unnecessarily.