Does this actually seriously work? I've never tried coding while intoxicated, let alone heard of the Ballmer peak till now.
Wonder what variables you would track? Type of drink, percentage alcohol in it, how long since you last ate, how quickly you drink the alcohol, your height and weight? Should there be a variable for being Irish (high tolerance) ;-) Last one was a joke btw!
For extra points, I would love to see your spreadsheet data plotted as a xkcd-style graph (http://mathematica.stackexchange.com/questions/11350/xkcd-st...)