From Times Square sing-alongs of ''With a Little Help From My Friends'' to commemorative Fab Four wall plaques hawked on cable-TV shopping programs, it's hard to escape the Sgt. Pepper's anniversary. So it's good to see L.A.'s beer-blasting '50s hepcats, Big Daddy, treating the event with some healthy irreverence in Sgt. Pepper's. The octet's, er, homage slaps each Pepper song to a spanking old arrangement of a golden moldie, complete with celebrity soundalike vocals. The results — a faux Jerry Lee Lewis turning ''Lucy in the Sky With Diamonds'' into ''Great Balls of Fire'' (''Climb in the back with the Killer, baby!'') — are often both funny and clever. And they save the best for last: ''A Day in the Life'' done à la Buddy Holly trades in the final minute-long orchestra note for — what else? — the plane crash. B+
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