It's about the car,'' claims The Dukes of Hazzard director Jay Chandrasekhar. Funny we thought it was about shoehorning sexpot Jessica Simpson into the shortest shorts imaginable while a camera drools over every inch of her buff bod. Either way, this dumbed-down transfer of the high-octane TV series is about as much fun as a speed bump. EXTRAS ''Unrated'' and ''too hot for theaters'' apparently translates to F-words and nipple shots. (Johnny Knoxville's Jackass fans should lap the stuff up like cheap beer.) Cut scenes involve topless coeds, a bong, and body paint; bloopers feature 12 bare butt cheeks and Knoxville simulating two separate sex acts. Those with less prurient tastes can choose from ''The General Lee Lives'' seeing a car pop a wheelie is pretty cool, especially compared with pot-smoking sorority girls or ''Daisy Dukes: The Short Short Shorts,'' which shows you how to make your own barely-there denim cutoffs. You'll need scissors, a washer/dryer, a seam ripper, and most importantly a traffic-stopping figure. For that one, you're on your own.