Reilly and Jonesy, having won championships as players (for the Kerry County Eagles) as well as behind the bench (with the Letterkenny Shamrockettes) pondered what was left that they could accomplish with hockey; they did not care for back checking, learning defensive responsibilities, and not skipping leg day. Overhearing this, the Coach invited them to play in a league which didn't have any of that, offering "full on selfish hockey" plus beer, which they believed only existed in dreams (Kids with Problems).
They join the team, and enjoy drinking in the dressing room even before the game starts, but the true cost becomes known: they must awkwardly listen to Coach reminisce about his sexual activities with his dead wife, Barb. At their first game, Reilly enjoyed six goals and six assists, while Jonesy scored five and seven, both while half cut, then endured a story about Coach having vigorous sex with Barb and ejacualting like he was "hosing down an elephant at the circus" (Kids with Problems). Still, they conclude
Well, every program has its flaws, but if that's all we have to deal with, fuck, buddy, I guess we're beer leaguers. — Reilly
A further, unmentioned benefit from the perspective of Jonesy and Reilly is that they do not have to play with Shoresy.
So-called "beer leagues" got their name from sponsorships by bars and taverns. As recreational networks, they are not tied to any competitive league system.
Most beer leagues are surprisingly competitive. But it’s more about getting out of the house, away from the spouse, playing the great game of hockey, and hammering some beers with the boys. — BeerLeagueHockey.Net
The name of the team, a common one in recreational leagues, is a play on the expression "No Regrets" and legendary player Wayne Gretzky.