I think it’s in general nonsense, but it’s a nice excuse for “I lost track of how much I was drinking and ended up drinking more than I wanted to”. It is of course easier to lose track if you have lots of different kinds of things of different strengths. Or if you have three beers to get happy drunk, then three shots, that’ll quickly push you into not a sensible amount. But if you start with three shots then you’ll realise it mid way through the first beer, so might well not go on to order the second or third.
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