It's hardly the most gracefully made indie on the block more like a whole season of a sitcom crammed into one feature. But Breakfast With Scot deserves sympathetic attention, if only for the family-values specifics loaded into the story, and the way mildmannered stars Ben Shenkman (Angels in America) and Tom Cavanagh (Ed) embrace their instructional roles: They play a ''straight-style'' gay couple (one's a former hockey pro) who become the temporary guardians of an orphaned 11-year-old boy (Noah Bernett). Bad news for the low-profile duo: The kid's a natural-born sissy. Good news from the National Hockey League: They like the movie. C+

