Given the huge build up, it would be a surprise if “Borat” didn’t top the box office this weekend. Early estimates show that the odyssey of the Kazakh TV reporter easily beat “Santa Clause 3,” collecting more than $26 million at the box office. Fox’s Hutch Parker told Variety: “This is not a TV-friendly sell. Rather than shotgunning it, we made people aware of it.” Fox kept the pic to just 837 screens, helping to fill theaters. Meanwhile, Miramax’s “The Queen” entered the top 10 and took in $3 million on 387 screens, topping the crowded field of specialty pics.