“Gemma Bovery” made me think of “Roxanne,” the fantastic 1987 Steve Martin-Fred Schepisi comic adaptation of Rostand’s “Cyrano de Bergerac.” Both are based on great French tragedies, taking elements from their source and refashioning them. But while Rostand’s masterwork became a comedy in the guise of Martin’s brilliant screenplay, little is done in “Gemma Bovery” to transform Flaubert’s plot. Sure, the events are scrambled, with minor changes here and there, but if you know what happens in “Madame Bovary,” you will not be surprised by this film. In fact, you’ll probably be as irritated as I was by “Gemma Bovery”’s attempts to be clever and meta.