Sean Paul -- Big Up to VW Ad!! White Jamaican Guy is Funny, NOT Racist

Reggae superstar Sean Paul -- a native Jamaican -- is 100% cool with Volkswagen copping his homeland's accent for its new Super Bowl ad because it's funny as hell ... and not the least bit offensive.

Current Grammy nominee Sean tells TMZ he doesn't understand why VW's catching heat for the spot -- featuring a white guy speaking in a Jamaican accent -- because it's "just entertainment."

SP added it's in good taste, and "to me it's no different than the Italian accents in 'The Sopranos' or the English accent in Guy Ritchie's movies."

VDub also got an irie review from Inner Circle -- aka the "Cops" theme guys -- who told us "duplication is the highest form of flattery, and our culture is a happy culture with good vibes."

Proving that point, they said ... "We say to VW: ONE, ONE, ONE LOVE. Anyone who say dat racist better ask themselves...whatchu gonna do when we come for you?"