Evan Whitford’s review published on Letterboxd:
Borat is dearly one of my favorite comedy films of all time, and when I rewatched it some months ago I would've never guessed we'd see a sequel as soon as we did. Arguably the ideas and satire of Borat Subsequent Moviefilm are coming from a much darker place than they did 14 years ago. Focusing on the coronavirus pandemic, modern feminism, alt right conspiracy theorists, and how misinformation can be spread, this film doesn't offer much subtlety whatsoever. But at the same time, it doesn't really feel too much like an issue as these topics are too relevant and worth addressing.
Some segments of this film are downright horrifying as much as they are comical. Cohen is exposing a lot of current deplorability with his tactics, and the distance some of the gags go exposing to people is downright disturbing. If the Rudy Giuliani headlines weren't as abhorrent enough, that's only the tip of the iceberg. Although not as constantly humorous as its predecessor, the entire darker tone makes it feel equally, if not more necessary.
There's a bit of inconsistency here and there towards the middle of the film involving Borat's daughter, but the big picture remains super strong with consistent ideas and plenty of thought-provoking laughs. I am glad to say that Borat Subsequent Moviefilm is indeed, "very nice".