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Hello, I am happy to answer your question.
I think under the circumstances you can consider this property damage to have resulted from an accident. You did not intentionally damage his guitar.
In the end, the problem for him will be that he has no insurance coverage for that guitar. As his friend, and someone who wants to do the right thing and maintain your relationship, you should probably offer to pay a portion of the money it will cost to either replace or repair it. I understand this is tough to swallow, but put yourself in his shoes. You were both a little buzzed so you were both equally making some decisions which lead to the guitar getting damaged.
Again, i don't see that this is your fault, but I would offer him something, half? 1/3? Maybe start by offering 1/3 and see if he is upset and then move to half.
I hope it works out.