No point yet, since I'm still messing around with the formula, but I will eventually. Its largely water based + fats, penetration enhancers, and emulsifiers, like any lotion.
I tried using ~70% alcohol gel and that burned quite a bit. Other ingredients were water, IPM, and carbomer, so perhaps the MCT would help, but either way I like the idea of a lotion better anyways.
Yes the MCT is everything, plain ethanol and IPM burns quite a bit.