Can a master of sauerbraten pull off a linzer torte? Not really, but it's great fun to watch The Emperor Waltz writer-director Billy Wilder (with scripting partner Charles Brackett) try his hand at an Ernst Lubitsch-esque slice of Technicolored musical frippery. You won't always believe Joan Fontaine's Austrian countess could find Bing Crosby's brash but droopy-eyed gramophone salesman sexy (they banter naughtily as their respectively highborn and lowborn pet pooches get it on), but even a half-baked Wilder-Brackett pastry is worth savoring. Bonus: It's double-billed on this new DVD edition with Crosby's crooning in ''A Connecticut Yankee in King Arthur's Court.''

