It matters the same way it matters the difference between being drunk and driving over someone and waiting with your car for someone to come out and drive them over.
The result is equally bad but legally intent matters. Him saying he had taken coke or anything else is either a lie to try and get off easier or true and relevant to the situation.
Very true and also very true your mind can be way out there and not your "normal" thinking when strung out or high. It's a better excuse for something like why you lost your keys, not why he decided to rape someone, though.