Neil Simon wrote a bright and witty play called "The Odd Couple," about two unattached men sharing a New York apartment. Mayo Simon has written a dull and witless play called "These Men," about two unattached women sharing a Los Angeles bungalow. The women are resolutely acted, under Zoe Caldwell's direction, by Alix Elias as a promiscuous slattern and Jill Larson as her compulsively housekeeping housemate. Mayo Simon is no relation to Neil Simon. And "These Men," at the Harold Clurman Theater bears little or no relation to genuine comedy. It is an abysmally obscene and boring piece of rubbish, a voyeuristic creep's-eye view of the sexual revolution. That it should have been produced at all is to nobody's credit.