SEAN PAUL & INNER CIRCLE BIG UP VW!! 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."