A choshuv Rav in my city announced before Purim about the mitzva to drink on Purim ad delo yada. He said, “it is specifically regarding drinking that Chazal say, that if not done with the correct intentions, it is an aveira. That’s not to take away that if done leshem shamayim, it is a mitzva.”
The well known vort about Purim, that Yom Kippur is KIpurim (LIKE Purim), was born from this idea: From the way yummy cupcake interprets it, it seems the ultimate level for a person is that he should restrict himself leshem shamayim. However, according to this idea, the ultimate level, is actually when one can bring himself to that same madrega of Yom Kippur, but through enjoying the physical mitzvos (i.e. pleasures) of Purim.