Remakes rarely top originals. Surprisingly enough, “What Men Want” ( OUT OF ) surpasses “What Women Want” (2000). The above-average Mel Gibson romantic, comic fantasy qualified as entertaining, but it was far from memorable. Meanwhile, “Rock of Ages” director Adam Shankman, “Drumline” scenarist Tina Gordon, and “Good Old-Fashioned Orgy” scribes Peter Hyck and Alex Gregory have performed miracles with their gender-flipped remake. Taraji P. Henson appropriates the role that Gibson created in the original which coined over $374 million at the box office.