In an effort to provide second-place finishers with a taste of the champagne enjoyed by true winners, vintner Duval-Leroy unveiled a new sparkling wine Monday designed to be bitterly consumed by runners-up. ''Deuxime' balances the sweetness of near-triumph with the acrid aftertaste of once again falling just short,' company spokesman Henri Babineaux said. 'It is less effervescent but higher in alcohol content, ideal for sipping quietly in a rapidly emptying locker room.' Babineaux added that the new beverage will be available in a screw top, allowing consumers to get stinking drunk without having to fiddle with a goddamn cork. 