Stewart's standards series now on its fourth annual edition resembles nothing so much as a bad sitcom struggling to hit 100 episodes to achieve syndication... or, in the case of Thanks for the Memory...The Great American Songbook Vol. IV a boxed set. Here even a duet partner like Elton on ''Makin' Whoopee''! manages to sound conscripted, not conspiratorial. But if the goal is to convince young kids that these brilliant songs are as bland and soulless as they imagine, mission accomplished.