In the first 20 minutes of “Bruno,” there’s a scene involving the fictional Austrian celeb and his Asian boyfriend Diesel that makes that naked fight in “Borat” seem PG-rated. A constant flow of envelope pushing gags seems to be the underlying theme here.

Unlike the character-driven “Borat,” it’s difficult to determine just what “Bruno” is all about. Sacha Baron Cohen does his usual thing, but his motives are much more disguised behind the gross-out comedy. Is the film a biting commentary on the rampant homophobia and bigotry that occurs in America? Is it a caricature of the gay community that inadvertently re-affirms false stereotypes? Or is it just an experimental comedy that pushes the limits of the MPAA’s rating system?

Regardless, it’s pretty amusing most of the time – if you can keep your eyes open.

The mockumentary follows 19-year-old host of fashion/talk show “FunkyZeit,” Bruno, as he ventures to America to gain TMZ-like superstardom. When he arrives, he finds the cultures clash harder than plaid and stripes, which seriously thwarts Bruno’s attempts at getting on the A-list.

The pilot episode of his TV show causes a viewer to want to poke his eyes out with hot pokers. Paula Abdul’s publicist “schwarz-lists” him after an awkward interview involving human furniture and when he adopts an African baby he calls “O.J.,” he can’t understand the controversy when he takes photos of him being crucified.

Much like “Borat,” the producers claim that all that the situations and people are real. Throughout the movie Bruno interacts with a psychic, a gay converter, a terrorist leader, a rabid group of homophobic MMA fans in Alabama and goes to a swingers party.

Most of the time it comes off as genuine reactions, but the pretenses seemed forced and unfair. Wouldn’t most of us react the same if a 6-foot-3 Austrian man we’ve just met tries to come in our tent in the middle of the night stark naked?

“Bruno” is no “Borat,” which is the only obvious comparison to make. While “Borat” thrives on the central focus of the foreigner’s innocence to build humor from, “Bruno” relies on the mean-spirited, egotistical snideness of the character, which doesn’t always equal laughs.

“Bruno” should be applauded for its creativity, but the material is obviously not for everyone. Get ready for things you have never seen before on the big screen, or you’ll be saying “Auf Wiedersehn.”