I don't really drink all that much. I never really have. But that's not to say that I haven't had sex and drank. I personally think they're exactly the same, though I've never been drunk to the point of not being able to remember what happened that night, so maybe I'm just talking outta my ass.
I find that I tend to care less about a lot of the things that I normally care about during sober sex, when I'm drinking. But it only makes the sex better in that moment, not better overall.