Ethan Colburn’s review published on Letterboxd:
Borat Subsequent Moviefilm delivers funny gags here and there but fails to live up to any of the original's gags, at times feeling like a completely different character.
Sacha Baron Cohen doesn't seem to get that what we all loved about the first movie, which was Borat pranking the world. Much of this movie gets distracted with scenes with his daughter (who did pretty well, but wasn't nearly as funny). The scenes between him and his daughter were not at all interesting, and the scenes where his daughter pranks people were fine, but not particularly amusing.
As for the biting social commentary? It felt like the same recycled jokes talk shows have been milking for the last couple years. It was fine, but he didn't bring anything new to the table.
Getting the criticism out of the way, it did make me laugh a few times which is why I'm giving it a 2.5. A few of the gags, especially the debutante ball and the UPS guy got me going.
I am sad I couldn't celebrate the return of an iconic character more, but this movie didn't do it for me. Best of luck to Cohen and his Oscar chances.