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Is JCPenney stocking up on slacks with extra room in the crotch? I'm inclined to think so, judging from its ballsy move of releasing a feel-good commercial from Young & Rubicam thanking consumers for "coming back" to the troubled retailer just two weeks after an ad apologizing for missteps under ousted CEO Ron Johnson. Many web commenters have posed the obvious question: "Isn't it too soon to say thank you?" Sure is. Just do the math, Einstein! Penney is set to release first-quarter earnings this week that reflect a 16 percent sales slump following a $4.3