By Roger Stone Even after her stroke three years ago, Mary Lou Whitney, widow of Cornelius Vanderbilt "Sonny" Whitney, has not lost her trademark pert and irreverent sense of humor. Last August, shortly after Eliot Spitzer tendered his resignation as governor because of his involvement with prostitutes, she debuted a pair of colts at Saratoga Racetrack named "LuvGov" and "Ninth Client." LuvGov was gleaned from the blaring headline of the New York Post that appeared when news of the Governor's hooker habit emerged, and Ninth Client refers to Eliot's status as "Client #9" within the prostitution network. Mrs. Whitney, a Republican, and her husband John Hedrickson have disavowed any ill will towards the former governor; the names were simply playful. LuvGov ran in Saturday's Preakness Stakes. The derivation of his name caught the media's attention and rekindled for the day the memory of the black-socks sex scandal. LuvGov, however, was in far over his head, much like the former Governor himself, and fittingly, finished a distant eighth. It seems poor LuvGov is as much a loser as Eliot Spitzer.