the movie is about a kazikstani who hates jews as the movie posits all kazikstani's do, made by a jew who paints a very terrible picture of kazikstani's and christians. It's racist alright, jewish racism.
I don't know... I think that the completely ludicrious picture of Kazikstan isn't racism against Kazikstan but... part of the joke on America and Britain.
We're so ignorant of anything outside of our backyard that when our guard is down we'll BELIEVE that... oh... gays are made to wear blue hats and the disabled are kept in cages and half the economy is prostitution and so on in some magical central Asian country we've barely heard of.
That's the conceit of many of the interviews, really, that these people will buy... a dude dropping a deuce in a bag because we're so ignorant of other cultures.
It's a test of... how inhuman will these racist suburbanites believe foreigners are? And it's a test that we pretty clearly don't pass.
As for "Christians"... I dunno, I think American Protestant Christianity sorta hangs itself, livin' on Secession Drive and claiming that it's time to kill all the gays, pretty well. The Borat character is standing there selling rope for cheap, yeah, but America ties the knot and hangs itself, certainly.
That's the point of Kazikstan being so completely unrealistic. Not that Sacha Cohen is racist toward Kazikstan, rather that he's taking all our stereotypes and preconceived notions about the rest of the world, exaggerating them to an unbelievable degree and... he finds a lot of people who are still lazy/bigoted/ignorant enough to go along with them. Believe them.