Beer does indeed give the batter a different taste - just compare a standard fish batter to a water based tempura style batter.
One of the reasons for using alcohol is that it evaporates at a lower temperature, and should theoretically result in a crispier batter after cooking. You can take this a step further and use half vodka half beer, and also vary the flour types used (a bit off rice flour can help it crisp up).
To get it light and fluffy, try folding in a well whisked egg-white just before using. (always rest the basic batter in the fridge for a while before use)
For bubbles and lightness you can make your batter and place in a soda siphon with a canister of CO2. Just squirt enough onto each piece of fish immediately before frying and only fry for about 5 minutes.
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