Biochemical conversion of ethanol to acetic acid
The principal conversion of ethanol to acetaldehyde takes place in the cytosol of liver cells, no ETC involved directly. This is mediated by the enzyme alcohol dehydrogenase (ADH). However, the NADH produced as a consequence would indeed deliver its electrons to the ETS, an electron transport chain.

The acetaldehyde is then metabolized to acetate in the mitochondria. Again, the involvement of the ETS is in accepting electrons from the NADH that is also produced in this step.

Here's the details: https://pubs.niaaa.nih.gov/publications/arh294/245-255.htm