I suspect that it makes a lomt more sense stoned, though.

...no, it doesn't make sense while stoned. XD I think the proper to do it is:

see it first stoned. Then watch it sober. Then see it stoned again to really be able to appreciate the difference.

I mean, it's just great for awesome scenes were the Dude is sitting on the toilet going, "I'm the Dude, man!" And when Walter pours Donny's ashes out of the Folgers can. XD