You can't compare it to Borat, it is not even close to Borat. Borat is a character created by sarcastic genius Sasha Baren Cohen to poke the boundary and absurdity of so called American Identity, so as other character he created, such as Ali G, Bruno, these characters all appears in his TV series on a frequent basis, so people would get what he is trying to do behind of those jokes.

In Borat the movie at least in the end it is a sarcastic retort to all the aspect in the US, that US is actually not as good as it seems. It's about embracing American value goes wrong. But Vive le France is just a shallow imitation. In the end it's about embracing the French value. That's why the racial appropriation in This movie is very inappropriate and very discriminating.