"Brüno" is, like "Borat", a satire on America's xenophobic views. This time, Cohen has his screentime as the homosexual Bruno. He is particularly what conservative and homophobic people see in homosexuals. He particularly fits all cliches, plus some extra-shocks here and there (trading an iPod for an African baby, carrying a hacked-off elephant-foot and talking about putting babies in grave danger)
The movie has many, many, many sexual jokes - all meant to offend people. Adults be warned - there is actual on-screen sexual activity, though it is censored and far away from porn.
On a TV screen in the movie you can see male genitalia swinging around. Viewers should be at least 14 to handle the movie with all its sexual jokes and offensive material, and see that this is purely satirical.
The movie is good, and a hilarious follow-up to "Borat", but is not as intelligent and original and its predecessor.
However, it still is worth watching.