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Ho Yay: Get a bunch of guys working very closely together in uniform, it's bound to come up. Mostly Played for Laughs as none of the troopers seem to find this threatening to their masculinity.
Mac, despite his apparent attraction to...uh...billboards has a lot of this with most of the troopers, especially Rabbit. From commenting on his lips (complete with a wink) and the "cup the balls" comment during the syrup-drinking contest to gently sacking him during his performance of the state troopers song.
It may be worth noting that when Thorny frees Mac and Foster from the back of a truck after two hours, he comments that it "stinks like sex". Neither denies it and Mac seems to be laughing rather fondly.
There's also some hinting that Thorn had sex with the German car thief along with his wife.