Boston is already seeing the results of its recently enacted tax breaks for filmmakers, and a healthy dose of newly installed upscale clubs, hotels, and restaurants are drawing in the glitterati as well. “Boston has built it – a powerful celebrity electromagnet, that is – and they have come. “It’s not a complex formula, but it can raise the heat index for a city like Boston, which has been traditionally regarded as more a net celebrity exporter (think Matt Damon, Ben Affleck, Denis Leary, Jay Leno) than an importer or destination point.”