''They are not girls. They are not boys. They can't help it; they were born that way. Something in the throat,'' an elderly woman says of the drag queen characters in ''Flawless,'' but she could just as easily have been talking about star Philip Seymour Hoffman.
And that's meant in the nicest way. Hoffman, the plump character actor seen in vastly different roles this winter (Anthony Minghella's ''The Talented Mr. Ripley'' and Paul Thomas Anderson's ''Magnolia''), is so natural and note-perfect
