Tirumular in Tirumantiram condemns Vamachara practises like drinking wine:
326: The Wicked Drink In VAma Tantra
Lust and drink, fit for the wicked are they;
In ritual unholy they drink and lose the senses
But the wise drink the nectar streaming from his feet, Which destroys egoism and bigotry.
327: Drinking In Vama Tantra Worship Leads To Perdition
They drink and perish, who to the vama sect belong.
The lustful ones in sensual delights are wholly lost;
But the pure souls find the light of sacrifices in their inner flame;
They, who his true name chant, approach him fast.
328: Truth Eludes Drunkards
They see not the inner truth, know not the pasu-pasa,
They dwell not in the bounteous lord's divine grace;
In the clear light of wisdom, Sivayoga they seek not,
They, who soak in liquors, truth never can appraise.
Now, since Tirumantiram is considered as authority by all Shaiva Siddhantins, we can say that this is view of all Shaiva Siddhantins. Also the people belonging to Vama sect are specifically condemned above.
However, the real meaning of drinking wine is explained in this answer from the Kaula Tantra, Kularnava:
[The Kundalini Shakti of the devotee] travels again and again from the mulAdhara to the brahmarandhra (in sahasrara). There the the shakti unites with Chitchandra or Parashiva. The amrita (nectar) like bliss flows out of the sahasrara as a result of this union. One who drinks this amrita, flowing out of the vyompankaja, is the real madyapAyi as prescribed in scriptures. Those who do otherwise are just mere drinkers of wine.
And Tirumular also agrees that this is the real taking of divine nectar. Just after condemning taking wine Tirumular says that, yogis seek Amborisa (divine nectar) of the cranial moon (ie. Sahasrara):
332: True Sakti Worship Seeks Divine Nectar
Sakti seeking, some religious sects ritual drinks consume,
But Sakti dies when the o'er- powered senses swoon;
True Sakti, indeed, in Sivajnanan finds its birth,
To merge in truth-wisdom-bliss - and to other things immune.
333: Sakthi And Siva Are One
If Sakthan his grace imparts, Sakti's grace we have,
If Sakti her grace imparts, Sakthan's grace we gain,
Sakti and Siva, if both in heart we hold,
Then in us, truly, the siddhis eight do shine.
334: Divine Nectar Leads to Siddhis
All Tattvas and egoity past, Truth of self realised,
In truest joy immersed, of false penances void,
Rid of worldly lure, drunk full of Heavenly Bliss,
This indeed is Siddhi true and Sivananda unalloyed.
335: Yogis Seek Ambrosia of the Cranial Moon
The yogis who, breath in control held, yearn for
The nectared delights of Contemplation's Moon,
The eight Siddhis they seek; but witless fools are they
Who to toddy yield and in its heady joys let their senses swoon.
336: Drink Divine Nectar in Samadhi
Open and drink deep the nectar that gushes from the spring;
Unfold the petals of the Holy Master's Lotus Feet;
Lead the Yoga-breath through the spiring channel up
And thus in Samadhi ascending,
Reach the Divine Good in holy meet.
And regarding use of sexual union also, sexual union just for the purpose of lust is obviously condemned:
206: Lust Destroys
Decoyed into passion's snare by tender woman's grace,
They fell into her arms and swooned in the warm embrace;
"This is life's crowning glory, fit for the gods to share--"
Thus speaking, they parted leaving not a trace.
207: Sweet Beginning, Bitter End
"What are the joys that in woman's charms we seek or find?"
The truly wise of heart pronounce thus their course:
"In the hand like the sugary juice from crushing mills,
But in the body bitterer than bitterest neem."
208: Irretrievable Loss in Lust
Those unfirm of mind who, in folly vain,
Struggle to plant seeds deep in moss-covered tank--
If such betimes we bind not and restrain,
Irretrievably lost are they in lust of sex, sordid and rank.
However the actual use of sexual union in the way prescribed by Tantra is not condemned. The real meaning of sexual union as described in the same answer
The union of Parashakti and Paramatma or Parashiva (in sashrara) is the real maithuna. One who is capable of remaining engrossed (in samadhi) in that bliss (that arises out of that union) is the real maithunakari. Others are just doing ordinary sexual congress.
The actual use of Sexual Union by highly advanced yogis is called as Pariyanga Yoga in Tirumantiram:
826: If Breath is Controlled Delicious Enjoyment
For Partners in Sex Union Results
When they seek enjoyment
The breath stands still;
The full breasted damsel and the goodly man
Stand in union exalted;
As liquid silver and gold
Their passion's emissions
In rapture commingles.
831: Successful Practitioners Alone Can Resort to Pariyanga
Unless it be,
He had in success practised
The Pariyanga yoga
Of five ghatika length
No yogi shall
A woman embrace.
832: Lord Siva Practised Pariyanga Yoga
Who may you ask,
Is He that achieved this audacious Yoga;
The lord is He that wears heavenly Ganga on His matted lock; For ghatika five
He embraced Sakti of speech ambrosial sweetness Thinking and thinking not of the act performed. time span of 24 minutes or nazhi kai
1942 Sublimate Sex Act
Embrace the damsel,
Your five sense organs with her five conjoining;
But, detached your passion for the woman be;
Like the senses that are Godward sublimated
Be calm; excited be not;
Control your breath, senses and mind,
Concentrated be your thought,
Thus emit your Bindu.
Thus, use of Pancha-makAras in Real sense is not condemned by Shaiva Siddhantins. However use by Pashus like drinking wine, using sex for lust etc.. is surely condemned.