There are no special requirements needed to view this easter egg.
Shortly after picking up the RLS-7 in the game you’ll cross a foot bridge (which overlooks a highway bridge where some enemy soldiers battle giant mutant spiders). On the other side of this bridge, use the TDM to revert the lockers in the room and reveal a note inside one of them.
The note is a spoof of the famous movie rivalry between Borat and his neighbor Nursultan Tulyakbay and is a rewording of the scene where Borat explains how his neighbor always tries to copy his purchases.
My neighbor, he is pain in my assholes.
I get a bear made from a fur, he must get a bear made from a fur.
I get a can of a meat, he must get a can of a meat.
I get a E99 technologies… he cannot afford.