There are jokes about people drowning in a vat of beer. But unfortunately it has happened, which maybe is where the idea for a joke was formed to help make light of the situation.
Here is a newspaper report of such an incident.
DROWNED IN A BEER VAT.
(1897 August Monday 2nd, Argus newspaper – Melbourne, Australia)
A shocking case of drowning occurred at the Castlemaine Brewery on Saturday morning (July 31st 1897), an elderly man named Joseph Hartley being the victim. Hartley was a night workman and as such had to supervise the vats of beer which had been brewed during the day. At 3 o’clock in the morning he was seen by some companions busying himself with his duties. An hour later he was discovered floating in a gigantic vat of beer. Two workmen, named Craven and Shadwick pulled him out, but he was dead, and his body was soon afterwards removed to the Morgue. It is supposed that the deceased became dizzy whilst leaning over the vat in the course of his duties and fell headforemost into the liquor. He was a steady sober man, generally in excellent health, and had been 12 years employed at the brewery. He was 68 years of age and married, and lived at Park place, South Melbourne. The vat was 10ft in diameter, and 10ft deep, and it contained beer valued at £140. During the afternoon of Saturday the whole of the liquid was run off down the street channels, under the supervision and in the presence of a Customs officer.
This is the actual newspaper item:
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