The joke dates from the 1950s. See https://www.google.com/search?tbm=bks&q=%22The+whiskey+is+ag... .
For example, https://books.google.com/books?id=90Y8AAAAMAAJ&q=%22The+whis... show the snippet from a 1958 publication:
"Univac cannot anthologize, though it has all sorts of language tricks, and can translate "The spirit is willing but the flesh is weak" to "The whiskey is agreeable but the ..."
and here's a 1965 reference of the same joke: https://archive.org/stream/journalofkentuck6319kent#page/272... .