Do people not realise that this is fiction?! Borat is a fictional character, like Ali G, and Bruno the gay Austrian fashion reporter.
It doesn't reflect on Kazakhstan any more than PeeWee Herman, or South Park reflects on the USA.
Borat is funny, because of the stupid way he speaks/looks, but mainly because of the way the people he talks to react to him. From the bible wielding die-hard christians who disapprove of everything he does and says, to the country-club high-class members-only set who try to groom him and Americanise him.
There are far more dangerous and offensive things being preached every day.