After weeks of relentless Brüno promotion, Sacha Baron Cohen's raunchfest finally opened...to a rather disappointing $30.6 million. And with poor word of mouth the film rates a C on CinemaScore Brüno can expect to fall drastically in its second week, as it did from Friday to Saturday of its opening weekend, when it dropped 39 percent. That means it probably won't come near the $128.5 million that Baron Cohen's previous guerrilla comedy, Borat, grossed in 2006. Though claims of mass audience walkouts appear exaggerated ''We do have some walkouts here and there, but nothing atypical,'' says AMC Theatres rep Andy DiOrio they don't help the movie's momentum. Universal plans to release a second, less graphic version in the U.K. But is it too little, too late? It may be time for Baron Cohen to hang up his hot pants.