The theory that computer programmers obtain quasi-magical, superhuman coding ability when they have a blood alcohol concentration percentage between 0.129% and 0.138%. The discovery of this effect is attributed to Steve Ballmer, CEO of Microsoft – who probably “discovered” it by simply monitoring his own perpetually inebriated nervous system, and deducing that programming ability “peaks” after a few drinks and then dips dramatically after full-blown drunkenness ensues.
If you can convince your boss that this is all based on legitimate science, and that the effect is real (i.e. your drunkenness = better code = more money for the company), then you will have achieved perfection in this world. There will be no reason to ever come back sober from lunch again.
Also known as “The Ballmer Curve” and “The Ballmer Effect” this state has been observed by people who play darts… and musicians. Although, to be fair, musicians only notice the effect briefly (and totally by accident) as they transition from complete sobriety to absolute drunkeness – without ever even trying to moderate their alcohol intake in order to stay at the peak.