Last night, I went to watch Bruno and came away trying to grasp what I had just seen. And this comes from a guy who saw Borat five times in the theater and watched it probably 50 times.
This Bruno character was so over the top, even moreso than Borat. It seemed like from the very beginning of the movie, he started out going for the jugular of taking it too far, which I liked.
I think Sacha Baron Cohen could make movie after movie spoofing on fundamentalist southerners who only do what God tells them to do: hate homosexuals and people of any color who don't drink Budweiser. He seems to find them and makes them look their worst. Like the Gay Converter guys or the people at "Straight Dave's UFC fight." He knows who's an easy target to make his movies funnier and the people he ropes in make it even better.
The guy has a genius for creating this stuff and pulling it off each time. His Austrian accent was great, his baby OJ was great on the talkshow. Dimwittedness is the staple of his characters and they bring about the highest level of dimwittedness in the stooges who fall for his gags.
Make sure to see it a few times.