PBA: That’s not true. If you do like the Mechaber many would hold that, if anything, you accomplished a Mitzvah Haba’ah Ba’Aveirah and you weren’t Yotzei anything.
Lula D’mistifina that it was Apikorsus, I would say a Davar Pashut that the reason the Chachamim over the centuries have not been Moche on drinking on Purim is a similar Cheshbon that the Catholic Church made with Carnival. I can’t say it, because I think that is K’firah, but when that’s what Purim becomes you’ve lost a Yom Tov and created a neo-Pagan holiday.