He finally thought of a comeback. After Madonna and filmmaker Guy Ritchie split last year, the middle-aged Material Matron snarked that the “RocknRolla” director was “emotionally retarded.” In an Esquire magazine interview that hit the Web yesterday, Ritchie lobbed it right back at her. “I still love her. But she’s retarded, too,” Ritchie told the magazine. Ritchie also conceded his ex “makes things happen” and works hard at her career. The pair, married for eight years, got divorced in the UK last November.