Kuragehime has my favorite eyecatch of all the anime I've seen:
It's very amusing, but the "tequila" is pretty irrelevant to the show. Tequila isn't in any way relevant to the plot. It seems to be just a random word that they chose to use.
Is there any explanation for why they say "tequila" in the eyecatch, or is it just a random non sequitur for comedic effect?