A friend argues that solar energy or the sun is related to a liquid alcohol named ethanol.is he true

Energy is not a physical unit. It is a philosophical concept and an accounting technique used to analyze mechanical and chemical exchanges. In nuclear physics it is defined as a wavelength of light, in biology it is a synonym for metabolism, and in public utilities they say energy when they mean connectivity. Anybody who uses the word in any other context does not know what he is talking about.

"Solar energy" in this case refers to a certain wavelength of red light. Plants absorb the red and reflect all other colors, and that is why leaves look green. The plant uses the energy of red light to break the bonds in CO2, producing free oxygen and bonding the carbon to water to produce sugars, mostly cellulose. Some sugars are broken down by yeasts to produce ethanol. So there is a process to go from sunlight and CO2 to ethanol, but it's a bit of a stretch to call it a relationship.