“30 Rock” star Tracy Morgan is dating New York VIP cocktail waitress Denise Real, we’ve learned. Dark-haired Real works at gentlemen’s club Headquarters, and sources tell us, “They recently met in New York, and he came to Headquarters last Wednesday to see her.” On Friday, Real was sitting next to Morgan courtside at Madison Square Garden to see the Knicks lose to the Celtics. Morgan also told MSG halftime reporter Jill Martin he was accompanied by “my superstar right there, Denise.” Morgan’s rep didn’t get back to us.