Alcohol (the consumable variety), like sex, is a comedic staple. We expect it, yet somehow it's still surprisingly funny. (Please excuse the antonym usage in the previous sentence; sometimes I think I'm being witty when I'm just being obnoxious. Only sometimes though...) The linked comic doesn't even explicitly say that the liquid in question is alcohol, but we know it is. We know. Drinking soda underwater just isn't funny, and soda on a golf course isn't amusing the way drinking and driving is.
The element of surprise...I envision Sex and Booze as spices in the Comedic Recipe. As we full well know Emeril is going to shout Bam! as he kicks those grilled chicken breasts up a notch, it still elicits excitement from us. Excitement? Oops, I meant to say "an incredible urge to ram my fist through the television screen, hoping I can reach out and 'touch' Emeril," an urge the imminent repair bill and hand lacerations are barely sufficient to contain. Please say I'm not alone here.
Have you looked at his flash projects? They are pretty awesome.