Nothing against sex comedies, but Tomcats is laced with such rampant misogyny that the laughs stick in your throat. The plot, spawned by first-time director Gregory Poirier — he started by writing porn flicks — involves a bet made by a group of bachelors, with the money going to the last single man. It’s now down to two. Cartoonist Michael (Jerry O’Connell) is desperate to win, since he owes a Vegas casino owner (Bill Maher). That means Michael must marry off Kyle (Jake Busey), who vows fidelity to his lady on a car phone while her sister gives him a blow job. When Kyle is not hosing babes with his sperm, he’s running them over with his golf cart. The women of Tomcats are hookers, S&M freaks, gold diggers and closet lesbians. All except Natalie (Shannon Elizabeth), a cop who’s willing to marry Kyle to get a piece of the jackpot. Nice, huh? And wait till you see someone eat the cancerous testicle Kyle has removed. Poirier may think he’s just aping the Farrelly brothers. Wrong. They’re human. Tomcats is the first release from Revolution Studios, led by former Disney chief Joe Roth. Hey, Joe, if there is any truth in that line from Gladiator — “What we do in life will echo in eternity” — you’re in deep shit.