as a practice, i don't take any alcoholic beverage at least 24hours before my first dive...
the problem with alcohol is that it affects a whole lot in a person's system... when you drink, you're introducing alcohol to your bloodstream... thus, i agree with o-ring and mars2u...
it may be good to note that the alcohol in one's bloodstream circulate around, which includes the brain... so not only, then, should we be scared about dcs and problems on off-gassing...
we all now what alcohol does to us when we get drunk, right? we get tipsy, dizzy and sometimes even nauseaous... we even get hangovers the following day, right? it involves distribution of oxygen to our brain and nourishing it... it could also affect our discernment and mental capacity to think under extreme situations... the more alcohol running around your bloodstream when you dive, the more chances you could be in deep **** underwater...
alcohol also dehydrates the body... the tendency with alcohol, we drink and just piss off water leaving an intoxicating solution of more concentrated alcohol... and it takes sometime to process the alcohol in our system untill they are finally expelled out of our body, either by sweating, pissing or taking a crap or by simply "burping"... it also increases acidity of the digestive system, thus, those with ulcers will certainly have problems underwater as it may cause extreme discomfort that could lead to panic...
bottomline, it affects circulation, mental preparedness
so as you may all agree, just don't...=-)