I find sports more offensive, hahaha. I'm just not one of those "cool" kinds of gals, who likes to have beers and wings and watch games with the guys (although I did watch the superbowl this year). On the other hand, my husband and his work associates and friends are video game makers; instead of watching baseball all day, I watch them play games. Sigh. As they say in Mallrats, "Hell hath no fury like a woman's scorn for Sega."

As for Borat, while its true that I've never had to sit through an entire movie that outwardly seems geared toward insulting my culture, I think most people, at least fans of Sasha Baron Cohen, understand that what was even more appalling than his antics was the reaction of certain Americans to them. This is someone who wrote his college thesis, I believe, about oppression and slavery.
Anyway, when people make fun of Asians, and even Americans, I can usually find the humor in it. Margaret Cho making fun of her Korean mother, Chris Kattan and Molly Shannon mocking South Florida teens in "Goth Talk"...even poking fun at a subculture can be illuminating. There's usually a bit of truth to jokes - where would the humor be if there weren't?