Spike Lee and Denzel Washington first worked together on “Mo’ Better Blues,” released in 1990. Washington starred as a trumpet player trying to make a living in jazz clubs; Lee, who directed the film, also played the musician’s hapless manager. They later worked together on “Malcolm X” and other films, but it has been nearly twenty years since their last collaboration, the hugely successful “Inside Man.” So the new film “Highest 2 Lowest” is something of a reunion. “I’ve become a better director, working with Mr. Denzel Washington,” Lee tells David Remnick. “It’s not about just what’s on the script.  It has to be deeper than that.” “Highest 2 Lowest” is an adaptation of a 1963 movie by Akira Kurosawa, who has been a major influence on Lee. “The script came to me first,” Washington explains. “I hoped that Spike would be interested in it, so I called him up. He said, ‘Send it to me.’ He read it. He said, ‘Let’s make it,’ and here we are.” Washington plays a music mogul targeted in a ransom plot; the feature is a crime drama with a message. “This film is about morals, and what someone will do and won’t do,” Lee says. The audience “will ask themselves, ‘If you’re in this situation, would you pay the ransom?’ ”