No one in good faith even argued it was some mastermind plan but Fugu seems to think otherwise of us.There is nothing calculating about this, it seems like a panic move, especially if he had been drinking. You are supposed to stop if you hit anything, he's fucked regardless, but driving home and then calling it in as a deer means no one is going to immediately show up at the scene and show up to detain him. If he called it in as hitting a person, then he's going to be brought in immediately.
It makes sense as a panic move if he had been drinking, but no it's not some well thought out plan.