Ordinarily these days, Will Smith would be considered a far bigger box-office draw than Jim Carey -- despite the fact that Carey was the first actor to command $20 million per form. But Carey's Yes Man , which opens today (Friday) against Smith's Seven Pounds, has been generating a lot of positive buzz, featuring what Carey does best -- broad comedy. Seven Pounds , however, is a drama -- and downbeat and dead serious, not your typical holiday amusement. For that reason, box-office analysts are expressing Yes Man to take in $25-30 million and Pounds settle for about $22-27 million. Also opening is the animated feature The Tale of Despereaux , voiced by Dustin Hoffman and Matthew Broderick, which should capture the family audience with about $10-14 million, analysts estimate. In limited release, The Wrestler , has drawn packed houses since its opening on Wednesday.