Let the Winter Fantasy League (COFCA Death Squad) begin. Kevin Carr’s “But I Liked Lady in the Water’” steps in for TSSU Productions, and two studios change names.

Based on Sunday’s estimates, courtesy of boxofficemojo.com:

1) The Messengers: $14.5 million (owner: Kevin Carr, But I Liked ‘Lady in the Water’)
Kevin’s fifth round pick beats Will Harris’ third round pick. Ouch. Both movies, however, deserve to be beaten senseless.
2) Because I Said So: $13 million (Will Harris, What’s All This, Then?)
Did Michael Lehmann really “direct” this, or did he just herd the women like cats and let them run rampant while he filmed them?
3) Epic Movie: $8.2 million
And just like that, we are one step closer to the future that “Idiocracy” predicts.
4) Night at the Museum: $6.7 million, $225.3 million to date
Sweet Jesus, people. Have you no shame?
5) Smokin’ Aces: $6.3 million, $24.9 million to date
Does a movie really have a moral center if the movie’s sole moral act was completely meaningless?

This week: Eddie Murphy resumes his assault on good taste by donning a fat suit for a quick buck in “Norbit,” while Universal tries to make some money on this whole torture thing by making the needless “Hannibal Rising.”