Well I think the movie has made a pop culture impression: Downey's character, the whole full retard thing, the cameo etc...
The opening and closing scenes are too funny. Seeing the opening scene in the theater, the sheer pin drop silence of some of the crowd was priceless. Most didn't know what to think as it just comes out of nowhere and is so bold. I found the whole audience-film exchange interesting. But all the little subtle things in the movie just amuse me, which I guess if one isn't tuned in or has a frame of reference for those things may seem pointless or non-eventful or it's just not funny.
I did enjoy Borat as well.
Ajzepp you and I need to go see Black Dynamite together.