I can’t speak for the masses on just how offensive “Bad Santa 2” will be for some viewers, because the vulgarity and late-night Taco Bell humor will likely sooth over a couple of laughs for those willing to give it a chance. Billy Bob Thornton is dusting off one of his more prominent staples as Willie Soke. The alcoholic-repressed, fraternizing, slug who treats any woman as such. This time, he is donning the suit he once cursed, to rip off a charity with his former cohort Marcus (Tony Cox). Unwillingly, Willie didn’t realize his path would cross with his mother, Sunny (Kathy Bates having tons of fun) whom he doesn’t have the best relationship with, and long time fan favorite “Thurman Merman” (Brett Kelly – who is all grown up now) is back for the ride as well. Director Mark Waters has a history in the realm of high-brow comedy (see “Mean Girls”) but his affection for the sleazy-dirty humor in this film shouldn’t go unnoticed. Every female character (specifically Christina Hendricks of “Mad Men” fame) gets degraded in some shape or another, and the plot itself is very thinly written. But those who sit down to see an R rated raunch fest like “Bad Santa 2” already know the limits and risks they’re willing to take. If you find yourself in that subcategory, you probably won’t be disappointed. B-