For me, good music or should I say "Great Music" does not need any assistance from a beverage, although I can understand how certain beverages enable a listener to feel more relaxed in that environment, so I suppose it depends on if you are doing casual listening or critical listening that really decides it all.

Usually when I am doing some serious listening I am at it for hours and I like to have something that keeps me alert like sweet tea or Mt. Dew. In a more relaxed state though anything goes.