In all honesty a creative mind focused on spoof comedy could turn any good straight picture into a hilarious romp. I think the problem with spoofs as off late is that studios jump the gun to make a fast buck. The number one rule though is that if you are going to mock a film it MUST be funnier then the source material. I would suggest avoiding successful comedies like Borat, simply because in my opinion the humor could never be topped. Anyways, I could keep going, but I will just make a suggestion, and I apologize if this answer is a little long.
How about spoofing terribly not funny "spoof films" like Epic Movie, Date Movie, and Meet the Spartans. All you would have to do is write a film that wasn't funny in the smallest sense and you would be golden. I am guessing the logic behind the funding of those spoof duds is that maybe the attempt to keep that style of comedies alive. However, they are just shoveling dirt on the coffin while the person is still pounding, and screaming "HEY I'M ALIVE DOWN HERE!"
I have to give credit to the other group of people involved with the "Scary Movie" films that weren't just meager assistants, who then signed onto that other spoof series(That way the publicists could add onto the ads, and trailers " from some of the guys that brought you....". ). Atleast they actually make it appear as if they truly want to make you laugh. However some is hit, while most is miss. It's sickening to come out of a film, to feel robbed, and psychologically raped from the last 90 minutes of your life(People behind Date Movie, Epic Movie, and Meet the Spartans I AM LOOKING AT YOU, yes I am giving you the finger, while downloading your trash putting it on DVD, and handing it out for free to any poor fool bored enough to go to the theater to pay for your excrement!).