It’s funny how most people think the Rama is a kula and want to be “machmir” like the S”A. For some people though, the S”A is a kula. They would be yotzei the halachah with the Rama but they want an excuse to get drunk so they are meikil like the S”A.
The fact is, the S”A (I think it’s the S”A) says it best- echad hamarbeh ve’echad hamamit, rak sheyechavein libo lashamayim- it doesn’t matter how much you drink, as long as you are lishmah. If you use drinking on Purim as an avenue to get to higher spiritual levels, and you will not violate any aveiros, then you can and should drink a lot on Purim. But if you are using Purim as an excuse to get drunk and to get wasted, then you are not allowed to be meikil like the S”A because you don’t have the right kavanah, and you are better off being machmir like the Rama.