Kevin James may have found his retirement haven — this time, in Boca Raton’s most elite ZIP code. The comedian and sitcom star behind “The King of Queens” and the “Paul Blart Mall Cop” films has shelled out $17.15 million for a newly built estate inside the ultra-exclusive Royal Palm Yacht & Country Club, a neighborhood that has quietly become ground zero for South Florida’s luxury arms race, The Post has confirmed.   The Real Deal was the first to report on the transaction.  Occupying 8,600