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“Penn & Teller’s Cruel Tricks for Dear Friends.” Lorimar. $20. Like pulling practical jokes? Here are about a dozen VCR-oriented ways to fool, trick and swindle “dear friends” and other guests in your home. If you’ve seen this magic-and-comedy team’s TV appearances--including an Emmy-winning PBS special--then you know what mean (and wickedly funny) connivers they are. The emphasis is on phony “interactive” card tricks, but the 59-minute tape also shows you how to make someone think a TV evangelist is guilty of “back-masking,” that you can manipulate the TV image with a cleaning spray, or make Xerox-like copies with your set, etc. Among the materials employed are segments of “Nothing Sacred” (appropriate movie!) and a Residents video; among those helping out are Lydia Lunch and MTV’s Alan Hunter. The fun flags occasionally, but invention and irreverence prevail. Information: (714) 474-0355. ***