text: To some of us, director Ernst Lubitsch, adored for his underlying cheekiness and ironic comic touches, was rather wet when it came to picking material. It isn't that Lubitsch is overrated--on the contrary, he probably was ahead of his time in terms of a visual narrative--yet the projects he became attached to (or was assigned to) are not quite the landmarks of comedy his fans like to label them. With "Heaven Can Wait", a screen-adaptation of Lazlo Bus-Fekete's play "Birthday", Lubitsch is saddled with sleepy Don Ameche in the lead--and the combination of an anemic plot, a colorless star, and a musty flashback-framework stymies the director. A wicked man at