After eight years away from newspapers, Pulitzer Prize-winning cartoonist Berkeley Breathed is creating a new comic strip called "Opus," starring his beloved penguin of the same name. The Washington Post Writers Group, which will syndicate the strip, is expected to officially announce Breathed's return this Sunday. The reclusive Breathed, who rarely gives interviews, could not be reached yesterday for comment. The new strip will appear on Sundays in The Washington Post starting Nov. 23. Breathed drew the wildly popular "Bloom County" and "Outland" comic strips, which introduced the world to the naive Opus and his hairball-spitting sidekick, Bill the Cat....