THE TOMMY COOPER COMEDY AWARD ''Welcome then to this columns fifth annual oscars, when we honour those whom we have met over the past 12 months. And so, without more ado, its time to open the first envelope''. ''1998 was not an ordinary year: Sheffield United reached the semi-finals of the FA CUP due, in no small part, to the coaching skills of Fred Eyre, businessman, after dinner speaker and author of the hilarious autobiography.. ''KICKED INTO TOUCH'' The recipient of 20 free transfers in his spiraling career down through the leagues, Eyre's unique skills were not always appreciated, until now. The winner is FRED EYRE. Robert Philip THE TELEGRAPH