The picture has a peppy, try-it-on spirit until the script develops some problems with credibility. For example, it's a little hard to believe that two boys handing out gobs of money wouldn't raise eyebrows. Furthermore, the film has a treacly conclusion which becomes morally questionable. "Millions" may be visually rich but it's poor in logic. Starring James Nesbitt, Daisy Donovan and Alex Etel. Directed by Danny Boyle. Written by Frank Cottrell Boyce. Produced by Andrew Hauptman, Graham Broadbent and Damian Jones. A Fox Searchlight release. Drama. Rated PG-13 for brief strong language. Running time: 97 min.