There was no equation there actually. Let me unwrap it for you, probably this way it will be clear: first line was a satire of the parent comment along the line of depicting deadly but permitted matters; second line was the unpacking the satire higlighting that the fella hopelessly confused (now, this was more like the equation you sought) a socially permitted activity with an illegal one.
There's nothing beyond morality. Laws are an application based on morality.
And as we know with the 18th and 21st amendments, even the law can have shakey morality based on more factors than "what is good for the populace". That's more or less why I'm against most drug laws. They were not made with "the good health of the people in mind", they were a scapegoat to oppress minorities. It's all publicly declassified, so no one can call me a conspirator anymore.
Also alcohol = drug = substance = molecule. IT all depends on how you morally frame it.