Like both chitlins and caviar, Kitt is an acquired taste. Either you savor her stylized purring, or you can't digest her exaggerated mannerisms and off-pitch voice. Orson Welles called her ''the most exciting woman in the world,'' but this concert, taped in Germany, will disappoint even avid fans. Technically, Eartha Kitt: The Most Exciting Woman in the World looks and sounds low-budget; artistically, it offers no insight into either the material or the woman. One or two bonbons are flavorful (''Surabaya Johnny,'' ''Here's to Life''), but the rest are hard to swallow. D

