As far as alcohol resistance goes, the alcohol syndrome is diluted by size, and maybe affected by disease resistance.
So as far as size dwarves, elves, and goblins have the same size of 60,000, while humans have 70,000.
Dwarves have a special resistance to the alcohol syndrome by 150% which basically means it treats them as size 90,000 for alcohol resistance rather than 60,000.
So at first it would appear that elves and goblins have equally bad alcohol tolerance, however elves have a disease resistance range of [PHYS_ATT_RANGE:DISEASE_RESISTANCE:1250:1500:1750:2000:2500:3000:5000], and goblins have [PHYS_ATT_RANGE:DISEASE_RESISTANCE:450:950:1150:1250:1350:1550:2250]. This means that the elf with the absolute worst disease resistance of any elf has decently above average disease resistance by dwarf standards, which is the default average of 1,000. Goblins also have higher disease resistance than dwarves, but it's not by as much, on average just 1.29 times as much. Elves though have over 2.4 times as much on average.
Assuming body size and disease resistance are approximately equal in the equations for syndrome resistance than that means that the order of least to most resistant to the effects of alcohol are: humans, goblins, dwarves, then elves. Yes elves are by far the most resistant to the alcohol syndrome.
If anybody wants to change this you can add [SYNDROME_DILUTION_FACTOR:INEBRIATION:40] to the elf creature raws which should mean they die of alcohol the easiest.