Blake Van Poucke’s review published on Letterboxd:
Sacha Baron Cohen is a world-class humorist and an immensely talented improvisational. His character work in Borat is impressive, as he displays the ability to sink into the role, and in doing so, dispels the idea of American superiority. He captures stupidity in all its forms, and that's the highlight of his filmography. In Borat Subsequent Moviefilm, it's Cohen sending a blatant, impossible to miss message about the disheveled state of America and the hypocrisy of Conservative idealism. It's not half as funny as the first entry, nor does it try to be, but he captures some incredibly revealing moments. It felt more like a discussion the next day rather than being present in the moment.
The addition of Maria Bakalova was a mixed bag but mostly a positive contribution. She matched with SBC well, but overall a reasonably generic performance. It felt like the budget version of Borat starring Rudy Giuliani.