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Preheat the grill to medium-high, about 350 degrees F.
Season the flank steak with 2 tablespoons of the olive oil and the Southwest Essence. Place on the grill and cook for 3 to 4 minutes on each side for medium-rare. Remove from the grill and allow to rest.
In a mixing bowl, combine the roasted peppers, remaining 1 teaspoon minced garlic, the red onions, lemon and lime juices, and 2 tablespoons of the cilantro and mix thoroughly. Adjust the seasoning to taste. Set aside until ready to serve.
Preheat the vegetable oil in a deep-fat-fryer or enough oil to come halfway up the sides of a large pot to 350 degrees F.
Preheat a medium skillet over medium-high heat.
With a pastry brush, lightly brush both sides of each tortilla with the remaining 1 tablespoon olive oil. Place 1 tortilla at a time in a skillet until just warm and softened, 2 to 5 seconds per side. Transfer to a work surface and continue with the remaining tortillas.
Slice the flank steak into very thin slices, about 1/4-inch thick. Place about 2 ounces of the flank steak and 2 tablespoons of the grated cheese in the center of each tortilla. Tuck the sides in and roll the tortilla up tightly. (The taquitos should resemble an over-sized pencil shape.) Fry 3 to 4 taquitos at a time for 3 minutes or until crispy. Drain on paper towels and season lightly with Emeril's Southwest Essence.
In a small mixing bowl, combine the sour cream, tequila, and remaining 1/4 cup cilantro, mix well, and season lightly with salt and pepper.
Spoon the black bean puree into the center of 1 large platter or 4 small plates and top with the cream. Arrange the taquitos around the beans, spoon the additional cream along the side, and serve with the Roasted Pepper Salsa. Garnish the platter or plates with fresh cilantro sprigs and serve immediately.
*When blending hot liquids: Remove liquid from the heat and allow to cool for at least 5 minutes. Transfer liquid to a blender or food processor and fill it no more than halfway. If using a blender, release one corner of the lid. This prevents the vacuum effect that creates heat explosions. Place a towel over the top of the machine, pulse a few times then process on high speed until smooth.
Yield: 1/2 cup