Taking Cecelia Ahern's letters-from-the-grave chick-lit dramedy P.S. I Love You out of Ireland and transplanting it to New York City for the film sounds like a good idea. (It's not.) It also seems smart to give Boys Don't Cry and Million Dollar Baby star Hilary Swank a chance to show some comic chops. (She doesn't really have them.) EXTRAS include a few mercifully deleted scenes, a chat with Ahern, who says she wrote the book on a lark at age 21, and a video for ''Same Mistake,'' a surprisingly good James Blunt ballad. P.S. You'll love the soundtrack. If only that were included. C-


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