After about a year of "Coming Soon!" signs, the Record Mart in the Times Square subway station has finally opened, probably the first new record store in Manhattan in at least five years. But don't let the entrance fool you. Those 20 or so records (all Spanish-language, btw) on the wall seem to be pretty much all they offer - the rest of the small store is DVDs and video games. Feh. "Record" Mart. Oh, and the Virgin Megastore in Union Square will be closing in February 2009. By then we'll probably be hearing about the end of the Virgin in Times Square, the final music chain outpost in Gotham.