A comedy set in New York’s East Village on New Year’s Eve 1981, “200 Cigarettes” follows various young couples and friends whose lives will intersect at a party that night in a downtown loft. Anyone who has been on the town the last night of the year knows the familiar feelings: sentimental recollections, uncertainty about the future and fear that time is running out are mingled with the excitement of a cold winter night and the anticipation of a new love when the clock strikes 12. In “200 Cigarettes,” the evening’s magic pushes each character to share a secret or create a pact, rush toward calamity or run from danger, break up or hook up. But by evening’s end, the characters will have one thing in common: all will be revealed in the clear light of the morning after.