I just watched the EE's with a bunch of people who'd never seen them before. To them the new scenes were great, an extra bit of the film that meant the experience went on for longer.
They laughed out loud at the drinking scene, and as they did I found myself enjoying it a little. Eomer's expression as Legolas talks about the tingle is wonderful, and Gimli's cross-eyed look is quite priceless.
The same thing happened with the 'nervous system' gag. After the tense battle and the euphoric rescue by Gandalf and Eomer there's a bit of light relief that really does work.
I was beginning to think that we're all a bit jaded, but then I realised that they aren't manic Tolkien fans. I was the biggest there and I can't even compare to some of the people on here. Moments like that don't jar them out of Middle Earth like they do us. That's why I sometimes wish I'd seen the films first, to have that lack of knowledge so that all of it can be enjoyed.
However, I didn't stay for the second part of RotK, so I can still claim the Gandalf/Witch King scene as being the worst in the EE's