If the mere presence of alcohol improves the perceived taste, then it does tastes better. Only actual intoxication could properly be said to corrupt results, since ethanol is a legitimate source of flavor.
That's not correct. The alcohol makes you think the wine tastes better when you are comparing it with lots of other wines at the same time, because it makes it 'pop' more. But if you actually drink that wine on its own, the way one normally drinks wine, then it wouldn't necessarily be your favorite.
