I saw this movie couple of days ago.
It’s funny, but lacks focus. Some of it is really funny. And no, I don’t think it’s insulting to Kazakhstan*. It’s making fun of Americans, who were trapped by Sacha Cohen – playing Borat.
Some of the websites, where you could read more and see trailers from the movie: Official site, Wikipedia, YouTube.
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* The official Kazakhstan reaction was somewhat strange. It included positive advertisments at US newspapers – a move which could and should have been played better. Check the following sites: Houston Chronicle, sky.com, BostonHerald.com, PopMatters.com, Main Street Newspapers, and many, many others.