Awesome octogenarian heiress and horse enthusiast Marylou Whitney and her husband, John Hendrickson, have two horses named after the Eliot Spitzer scandal. One is called “the Luv Guv,” after the Post’s excellent morning-after headline; the other is called “the Ninth Client,” a spin on the name used by the FBI to refer to the former governor in documents relating to the bust of his favored prostitution ring. (“Client Number Nine was taken,” Hendrickson explains.) Cruelly, and also awesomely, the Times called Spitzer for a reaction to this. He declined comment. Then, even more cruelly, and awesomely, they called Joe Bruno for comment. “I thought it was hilarious,” he said. But the best part is that the Guv is competing in the Belmont Stakes this year. If he wins, Spitzer successor David Paterson might end up being the one who presents the Luv Guv’s trophy, as New York governors are often asked to present at the awards ceremony. The Times thinks this might be awkward, but we think Spitzer should be flattered. You know what they say about horses, and he’s got that whole black socks thing to live down, still.